Opinion
723-22S
03-28-2022
Lacy a. Cornel & Clinton Cornell Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On January 24, 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 Lacy A. Cornell's username and password, and thus the petition is treated as having been properly executed and filed by Lacy A. Cornell.
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 Clinton Cornell nor of a practitioner admitted to practice before this Court.
In view of the foregoing, it is
ORDERED that on or before May 23, 2022, petitioner Clinton Cornell shall electronically file a proper ratification bearing his signature. Petitioner Clinton Cornell 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 Clinton Cornell 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.