Opinion
2617-23S.
03-13-2023
JOHNMARK LLIM & JOORI CHUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 4, 2023, the petition to commence this case was electronically filed. The petition in this case was electronically filed using petitioner Johnmark Lim's username and password, and thus the petition is treated as having been properly executed and filed by Johnmark Lim. 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 also bears the signature of Joori Chung. However, the petition was not properly executed by her because the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Joori Chung will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.
ORDERED that on or before April 11, 2023, petitioner Joori Chung shall electronically file a proper ratification bearing her in which she states, if such be the case, that she has read the petition filed on March 4, 2023, and ratify and affirms the filing of said document. Petitioner Joori Chung 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 Joori Chung may use to comply with this Order.