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Lin Yang v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2022
No. 31363-21S (U.S.T.C. Mar. 7, 2022)

Opinion

31363-21S

03-07-2022

Lin Yang & Li Wang Petitioners v. Commissioner of Internal Revenue, Respondent


ORDER

Maurice B. Foley, Chief Judge

On November 20, 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 Lin Yang's username and password, and thus the petition is treated as having been properly executed and filed by Lin Yang.

The petition also bears the signature of Li Wang. However, the petition was not properly executed by Li Wang as her signature on the petition was made using a cursive computer font which is not recognized by the Court as a proper signature. Thus, Li Wang 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 May 6, 2022, petitioner Li Wang shall electronically file a proper ratification bearing her signature. Petitioner Li Wang 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 Li Wang 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.


Summaries of

Lin Yang v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2022
No. 31363-21S (U.S.T.C. Mar. 7, 2022)
Case details for

Lin Yang v. Comm'r of Internal Revenue

Case Details

Full title:Lin Yang & Li Wang Petitioners v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Mar 7, 2022

Citations

No. 31363-21S (U.S.T.C. Mar. 7, 2022)