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Grundahl v. Comm'r of Internal Revenue

United States Tax Court
Feb 8, 2022
No. 124-22S (U.S.T.C. Feb. 8, 2022)

Opinion

124-22S

02-08-2022

JEFFREY D. GRUNDAHL & REBECCA J. GRUNDAHL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Maurice B. Foley Chief Judge

On January 3, 2022, the Petition to commence this case was electronically filed. No signatures appear on the Petition. However, 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.The Petition in this case was electronically filed using petitioner Jeffrey D. Grundahl's username and password, and thus the Petition is treated as having been properly executed and filed by Mr. Grundahl.

The DAWSON User Guides are available on the Court's website at www.ustaxcourt.gov/dawson_user_guides.html.

On January 24, 2022, the Court received (in paper) and filed petitioners' First Amended Petition. No signatures appear on the First Amended Petition. As noted above, Mr. Grundahl is treated as having properly executed and filed the Petition in this case by virtue of his username and password. Accordingly, the Court has concluded that it currently has jurisdiction in this case as to him, notwithstanding his failure to sign the First Amended Petition. However, petitioner Rebecca J. Grundahl did not sign the Petition and has not signed the First Amended Petition. Consequently, the Court currently does not have jurisdiction to consider this case as to her. Therefore, to provide Mrs. Grundahl an opportunity to avoid being dismissed from this case for lack of jurisdiction, we will direct her to file a Ratification of First Amended Petition as set forth below.

Accordingly, and for cause, it is

ORDERED that, on or before March 8, 2022, petitioner Rebecca J. Grundahl shall electronically file a proper Ratification of First Amended Petition bearing her signature. Mrs. Grundahl should note that either an actual signature on a PDF or a signature using an authentication program (e.g., Adobe or DocuSign) is acceptable. A stylized signature (e.g., signing with "/s" or using cursive font) is not acceptable. Failure to comply with this Order may result in the dismissal of Mrs. Grundahl from this case. It is further

ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners a form that Mrs. Grundahl may use to comply therewith.

RATIFICATION OF FIRST AMENDED PETITION

I, Rebecca J. Grundahl, have read the First Amended Petition filed with the Court on January 24, 2022, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.


Summaries of

Grundahl v. Comm'r of Internal Revenue

United States Tax Court
Feb 8, 2022
No. 124-22S (U.S.T.C. Feb. 8, 2022)
Case details for

Grundahl v. Comm'r of Internal Revenue

Case Details

Full title:JEFFREY D. GRUNDAHL & REBECCA J. GRUNDAHL, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Feb 8, 2022

Citations

No. 124-22S (U.S.T.C. Feb. 8, 2022)