Opinion
26220-21S
02-07-2022
Thomas W. Minda & Caitlin C. Minda Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On October 12, 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 Thomas W. Minda username and password, and thus the petition is treated as having been properly executed and filed by Thomas W. Minda.
The petition also bears the signature of Caitlin C. Minda. However, the petition was not properly executed by Caitlin C. Minda 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, Caitlin C. Minda 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 24, 2022, petitioner Caitlin C. Minda shall electronically file a proper ratification bearing her signature. Petitioner Caitlin Minda 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 Caitlin C. Minda may use to comply with this Order.