Opinion
20706-22S
10-04-2022
HEATHER MARY GALLAGHER & MICHAEL BRENDAN GALLAGHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 22, 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 Michael Brendan Gallagher's username and password, and thus the petition is treated as having been properly executed and filed by Michael Brendan Gallagher.
The petition also bears the signature of Heather Mary Gallagher. However, the petition was not properly executed by Heather Mary Gallagher the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Heather Mary Gallagher will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.
ORDERED that on or before November 17, 2022, petitioner Heather Mary Gallagher shall electronically file a proper ratification bearing her signature in which he states, if such be the case, that she has read the petition filed on September 22, 2022, and ratify and affirms the filing of said document. Petitioner Heather Mary Gallagher 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 Heather Mary Gallagher may use to comply with this Order.