Opinion
485-22S
03-16-2022
Margaret Lemelin & Phillip Towne, III Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 15, 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 Margaret Lemelin's username and password, and thus the petition is treated as having been properly executed and filed by Margaret Lemelin.
The petition also bears the signature of Philip Towne, III. However, the petition was not properly executed by Philip Towne, III as his signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Philip Towne, III will be required to file a Ratification of Petition ratifying and affirming the petition f l ed to commence this case.
In view of the foregoing, it is
ORDERED that on or before May 13, 2022, petitioner Philip Towne, III shall electronically file a proper ratification bearing his signature. Petitioner Philip Towne, III 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 Philip Towne, III 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.