Opinion
16032-21S
11-02-2021
KEITH WILLIAM KELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On July 26, 2021, the petition was electronically filed in this case showing both Keith William Kelly and Kathryn Marie Hadsall as petitioners. Both petitioners signed the petition with a cursive font.
Pursuant to instructions for creating a case, the combination of username and password serves as the signature for the individual filing the petition. See Rule 23(a)(3), Tax Court Rules of Practice and Procedure; eFiling & Case Maintenance. To file a joint petition, the other party must sign the petition. Id. Stylized signatures such as one using a cursive font are not accepted for electronic filing. Id.
Therefore, although petitioner Keith William Kelly properly executed the petition in this case because his username and password serves as his signature, the petition filed to commence this case was not properly executed by petitioner Kathryn Marie Hadsall because she signed the petition using a stylized signature.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Keith William Kelly and Kathryn Marie Hadsall, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that petitioner Kathryn Marie Hadsall shall, on or before November 23, 2021, file with the Court in paper form (not electronic) a Ratification of Petition bearing an original signature (not a photocopy), preferably in blue ink, in which petitioner Kathryn Marie Hadsall states, if such be the case, that petitioner Kathryn Marie Hadsall has read the petition filed on July 26, 2021, and ratifies and affirms the filing of said document. If, by November 23, 2021, the ratification of petition is not received, the Court may dismiss this case for lack of jurisdiction as to petitioner Kathryn Marie Hadsall. Petitioner Kathryn Marie Hadsall should note that the ratification of petition may not be filed electronically. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioners a form which petitioner Kathryn Marie Hadsall may use for purposes of ratifying the petition.