Opinion
23520-21
07-15-2022
LETHA C. LATHAM & RAMONE D. LATHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 21, 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. If the petition requires a signature in addition to that of the eFilier, such as in a case where both spouses are petitioners, the Petition should be signed by the additional party. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using petitioner Letha C. Latham's username and password, and thus the petition is treated as having been properly executed and filed by Letha C. Latham.
It has come to the Court's attention that the Petition was not properly executed in that it does not bear the signature of petitioner Ramone D. Latham or of a practitioner admitted to practice before this Court. Upon due consideration and for cause, it is
ORDERED that on or before September 12, 2022, petitioner Ramone D. Latham shall electronically file a proper ratification bearing his signature in which Mr. Latham states, if such be the case, that he has read the petition filed on August 1, 2021, and ratify and affirms the filing of said document. Petitioner Ramone D. Lathamshould 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 Ramone D. Latham may use to comply with this Order.