Opinion
27811-22
04-27-2023
ANGELINA MARIE QUINTERO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
It has come to the Court's attention that the Petition filed in this case on December 23, 2022, was not properly executed in that it does not bear the original signatures of petitioner nor of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that on or before May 26, 2023, petitioner shall electronically file a proper ratification bearing her signature in which she states, if such be the case, that petitioner has read the petition filed on December 22, 2022, and ratify and affirm the filing of said document. Petitioner should note that an actual signature on a PDF or a signature using an authentication program (e.g., Adobe or DocuSign) are acceptable. For more information about signatures, please refer to Tax Court Rule 23(a)(3) and the DAWSON FAQs available on the Tax Court website. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner may use to comply with this Order.