Opinion
16389-22
08-01-2022
Faraz Shafiq & Saleha Shakoor, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 25, 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 Faraz Shafiq's username and password, and thus the petition is treated as having been properly executed and filed by Faraz Shafiq.
The petition also bears the signature of Saleha Shakoor. However, the petition was not properly executed by Saleha Shakoor as the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Ms. Shakoor 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 30, 2022, petitioner Saleha Shakoor, if such be the case, that she has read the petition filed on July 25, 2022, and ratify and affirms the filing of said document. Petitioner Saleha Shakoor 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 Saleha Shakoor may use to comply with this Order.
RATIFICATION OF PETITION
___, have read the Petition filed with the Court on ___ and do hereby ratify and affirm the filing of said document by affixing my signature hereto.