Opinion
19915-22S
09-21-2022
KAISHIN KIM & PATRICIA HO KAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 10, 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 Kaishin Kam's username and password, and thus the petition is treated as having been properly executed and filed by Kaishin Kam.
The petition also bears the signature of Patricia Ho Kam. However, the petition was not properly executed by Patricia Ho Kam as the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Patricia Ho Kam will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.
ORDERED that on or before November 3, 2022, petitioner Patricia Ho Kam shall electronically file a proper ratification bearing her signature in which she states, if such be the case, that she has read the petition filed on September 10, 2022, and ratify and affirms the filing of said document. Petitioner Patricia Ho Kam 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 Patricia Ho Kam 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.