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Dickerson v. Comm'r of Internal Revenue

United States Tax Court
Apr 22, 2022
No. 7628-22L (U.S.T.C. Apr. 22, 2022)

Opinion

7628-22L

04-22-2022

Lawrence Keith Dickerson & Beth Bafundo Dickerson Petitioners v. Commissioner of Internal Revenue, Respondent


ORDER

Maurice B. Foley, Chief Judge

On April 8, 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 Lawrence Keith Dickerson's username and password, and thus the petition is treated as having been properly executed and filed by Lawrence Keith Dickerson.

The petition also bears the signature of Beth Bafundo Dickerson. However, the petition was not properly executed by Beth Bafundo Dickerson as her signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, petitioner Beth Bafundo Dickerson 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 June 20, 2022, petitioner Beth Bafundo Dickerson shall electronically file a proper ratification bearing her signature. Petitioner Beth Bafundo Dickerson 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 Beth Bafundo Dickerson 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.


Summaries of

Dickerson v. Comm'r of Internal Revenue

United States Tax Court
Apr 22, 2022
No. 7628-22L (U.S.T.C. Apr. 22, 2022)
Case details for

Dickerson v. Comm'r of Internal Revenue

Case Details

Full title:Lawrence Keith Dickerson & Beth Bafundo Dickerson Petitioners v…

Court:United States Tax Court

Date published: Apr 22, 2022

Citations

No. 7628-22L (U.S.T.C. Apr. 22, 2022)