Opinion
14544-22SL
08-18-2022
MICHAEL D. HARTE & BONNY R. HARTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 29, 2022, the Petition to commence this case was electronically filed. The Petition does not bear an acceptable digitized or imaged signature of either petitioner, or of a practitioner admitted to practice before this Court. However, when a petition is electronically filed with the Court, as here, the combination of the username and password of the individual eFiling the petition serves as that individual's signature. The Petition in this case was electronically filed using petitioner Michael D. Harte's username and password, and it is thus treated as having been properly executed and filed by him, notwithstanding the fact that the document does not bear an acceptable digitized or imaged signature.
When electronically filing documents, parties may submit a high-resolution or PDF document bearing either imaged or digitized signatures in satisfaction of the requirements of Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure. PDFs of documents bearing an actual signature are acceptable, as are documents signed using an authentication program (e.g., Adobe or DocuSign). Stylized signatures (e.g., signing with "/s" or using cursive font) are not acceptable.
Nevertheless, because the Petition does not bear an acceptable digitized or imaged signature of petitioner Bonny R. Harte (or of a practitioner admitted to practice before this Court), the Court currently does not have jurisdiction as to her. Accordingly, we will direct Mrs. Harte to file a ratification of petition as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on or before September 19, 2022, petitioner Bonny R. Harte shall electronically file a proper ratification of petition bearing her signature in which she states, if such be the case, that she has read the Petition filed on June 29, 2022, and that she ratifies and affirms the filing of said document. As noted above at n.1, 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 this case for lack of jurisdiction as to Mrs. Harte. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that Mrs. Harte may use to ratify and affirm the filing of the Petition in this case.
RATIFICATION OF PETITION
I, _________________, have read the Petition filed with the Court on June 29, 2022, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.