Opinion
35209-21S
01-31-2022
Justin T. Koldaro & Frida Issac Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 27, 2021, 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 Justin T. Koldaro's username and password, and thus the petition is treated as having been properly executed and filed by Justin T. Koldaro.
The petition also bears the signature of Frida Issac. However, the petition was not properly executed by Angela R. Dempsey as her signature on the petition was made using a computer font that appears to be a type written signature which is not recognized by the Court as a proper signature. Thus, Frida Issac will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.
In view of the foregoing, it is
ORDERED that on or before March 17, 2022, petitioner Frida Issac shall electronically file a proper ratification bearing her signature. Petitioner Frida Issac 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 Frida Issac 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.