Opinion
7705-22
04-20-2022
Leonel A. Galdamez Sarmiento & Johanna Y. Galdamez, 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 Lionel Galdamez Sarmiento's username and password, and thus the petition is treated as having been properly executed and filed by Lionel Galdamez Sarmiento.
The petition also bears the signature of Johanna Y. Galdamez. However, the petition was not properly executed by Johanna Y. Galdamez 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 Johanna Y. Galdamez 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 21, 2022, petitioner Johanna Y. Galdamez shall electronically file a proper ratification bearing her signature. Petitioner Johanna Y. Galdamez 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 Johanna Y. Galdamez may use to comply with this Order. 1
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. 2