Opinion
11904-22
02-02-2023
ANDREW WAYNE DEMENT & SARA ANN DEMENT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 26, 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 Andrew Wayne Dement's username and password, and thus the petition is treated as having been properly executed and filed by Andrew Wayne Dement.
The petition also bears the signature of Sara Ann Dement. However, the petition was not properly executed by her because the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Sara Ann Dement will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.
ORDERED that on or before March 6, 2023, petitioner Sara Ann Dement 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 May 26, 2022, and ratify and affirms the filing of said document. Petitioner Sara Ann Dement 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 Sara Ann Dement may use to comply with this Order.