Opinion
22199-21
02-07-2022
James E. Carel & Jennifer F. Carel Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On September 10, 2021, 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 James E. Carel's username and password, and thus the petition is treated as having been properly executed and filed by James E. Carel.
It has come to the Court's attention that the Petition was not properly executed in that it does not bear the signature of petitioner Jennifer F. Carel nor of a practitioner admitted to practice before this Court.
In view of the foregoing, it is
ORDERED that on or before March 21, 2022, petitioner Jennifer F. Carel shall electronically file a proper ratification bearing her signature. Petitioner Jennifer F. Carel 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 Jennifer F. Carel 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.