Opinion
35275-21S
02-01-2022
Tonetta Renee Louie & Timothy Jermayne Louis Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On December 28, 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 Tonetta Renee Louie username and password, and thus the petition is treated as having been properly executed and filed by Timothy Jermayne Louie.
The petition also bears the signature of Timothy Jermayne Louie. However, the petition was not properly executed by Timothy Jermayne Louis as his signature on the petition was made using a cursive computer font which is not recognized by the Court as a proper signature. Thus, Timothy Jermayne Louie 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 Timothy Jermayne Louie shall electronically file a proper ratification bearing his signature. Petitioner Timothy Jermayne Louie 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 Timothy Jermayne Louie 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.