Opinion
14813-22S
07-11-2022
Salma Samad & Steven Salchak, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 4, 2022, the petition to commence this case was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual eFiling the petition serves as the signature of the filer. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using petitioner Salma Samad's username and password, and thus the petition is treated as having been properly executed and filed by Salma Samad.
The petition also bears the signature of Steven Salchak. However, the petition was not properly executed by Steven Salchak as the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Mr. Salchak will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.
In view of the foregoing, it is
ORDERED that on or before September 9, 2022, petitioner Steven Salchak shall electronically file a proper ratification bearing his signature in which Ms. Salchak states, if such be the case, that he has read the petition filed on July 4, 2022, and ratify and affirms the filing of said document. Petitioner Steven Salchak should note that an actual signature on a PDF or a signature using an authentication program (e.g., Adobe or DocuSign) are acceptable. 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 Steven Salchak may use to comply with this Order.