Opinion
28961-21S
02-01-2022
Sarah C. Harriman & Nathan M. Harriman Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 1, 2021, 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 Sarah C. Harriman's username and password, and thus the petition is treated as having been properly executed and filed by Sarah C. Harriman.
It has come to the Court's attention that the Petition was not properly executed in that it does not bear the signature of petitioner Nathan M. Harriman nor of a practitioner admitted to practice before this Court.
In view of the foregoing, it is
ORDERED that on or before March 17, 2022, petitioner Nathan M. Harrian shall electronically file a proper ratification bearing his signature. Petitioner Nathan M. Harriman 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 Nathan M. Harriman may use to comply with this Order.