Opinion
26617-22S.
01-09-2023
MARIN GISELLE DOLAN & CHRISTOPHER NEIL DOLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 27, 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 Marin Giselle Dolan's username and password, and thus the petition is treated as having been properly executed and filed by Marin Giselle Dolan.
The petition also bears the signature of Christopher Neil Dolan. However, the petition was not properly executed by Christopher Neil Dolan because the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Christopher Neil Dolan will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.
ORDERED that on or before February 6, 2023, petitioner Christopher Neil Dolan shall electronically file a proper ratification bearing his signature in which he states, if such be the case, that he has read the petition filed on December 27, 2022, and ratify and affirms the filing of said document. Petitioner Christopher Neil Dolan 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 Christopher Neil Dolan may use to comply with this Order.