Opinion
7018-22S.
01-25-2023
MINH LU & STEPHANIE FLOWERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 3, 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 Minh Lu's username and password, and thus the petition is treated as having been properly executed and filed by Minh Lu.
The petition also bears the signature of Stephanie Flowers. However, the petition was not properly executed by her because the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Stephanie Flowers will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.
ORDERED that on or before February 23, 2023, petitioner Stephanie Flowers shall electronically file a proper ratification bearing her signature in which she states, if such be the case, that she has read the petition filed on April 3, 2022, and ratify and affirms the filing of said document. Petitioner Stephanie Flowers should note that an actual signature on a PDF or a signature using an authentication program (e.g., Adobe or DocuSign) are acceptable. For more information about signatures, please refer to Tax Court Rule 23(a)(3) and the DAWSON FAQs available on the Tax Court website. 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 Stephanie Flowers 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.