Opinion
770-22S
03-28-2022
Erika Lynn Hum & Matthew Ryan Hum Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 24, 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 Erika Lynn Hum's username and password, and thus the petition is treated as having been properly executed and filed by Erika Lynn Hum.
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 Matthew Ryan Hum nor of a practitioner admitted to practice before this Court.
In view of the foregoing, it is
ORDERED that on or before May 23, 2022, petitioner Matthew Ryan Hum shall electronically file a proper ratification bearing his signature. Petitioner Matthew Ryan Hum 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 Matthew Ryan Hum may use to comply with this Order.
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.