Opinion
5509-22
01-17-2023
DENNIS KNOWLES & SHERRY A. KNOWLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
It has come to the Court's attention that the Petition filed in this case on February 28, 2022, was not properly executed in that it does not bear the original signature of petitioner Sherry A. Knowles of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that on or before February 16, 2023, petitioner Sherry A. Knowles 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 February 28, 2022, and ratify and affirms the filing of said document. Petitioner Sherry A. Knowles 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 the copy of this Order served on petitioners a form which may be used by petitioner Sherry A. Knowles for purposes of ratifying the petition.
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.