Opinion
17262-22S
08-15-2022
MICHAEL DOUGLAS COWAN & SHARON LYNNE COWAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 6, 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. If the petition requires a signature in addition to that of the eFilier, such as in a case where both spouses are petitioners, the Petition should be signed by the additional party. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using petitioner Michael Douglas Cowan's username and password, and thus the petition is treated as having been properly executed and filed by Michael Douglas Cowan.
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 Sharon Lynne Cowan or of a practitioner admitted to practice before this Court. Upon due consideration and for cause, it is
ORDERED that on or before October 14, 2022, petitioner Sharon Lynne Cowan shall electronically file a proper ratification bearing her signature in which she states, if such be the case, that she has read the petition filed on August 6, 2022, and ratify and affirms the filing of said document. Petitioner Sharon Lynne Cowan 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 Sharon Lynne Cowan may use to comply with this Order.