Opinion
15634-22S
07-20-2022
Jacob Matthew McFarlin & Erica Marie McFarlin Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 13, 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 Jacob Matthew McFarlin's username and password, and thus the petition is treated as having been properly executed and filed by Jacob Matthew McFarlin.
The petition also bears the signature of Erica Marie McFarlin. However, the petition was not properly executed by Erica Marie McFarlin as the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Ms. McFarlin 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 September 16, 2022, petitioner Erica Marie McFarlin 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 July 13, 2022, and ratify and affirms the filing of said document. Petitioner Erica Marie McFarlin 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 Erica Marie McFarlin may use to comply with this Order.