Opinion
32258-21S
04-25-2022
Mustapha Ali Moughnyeh & Alia Moughnyeh, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 1, 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 Alia Moughnyeh's username and password, and thus the petition is treated as having been properly executed and filed by Alia Moughnyeh.
The petition also bears the signature of Mustapha Ali Moughnyeh. However, the petition was not properly executed by Mustapha Ali Moughney as his signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, petitioner Mustapha Ali Moughnyeh 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 June 24, 2022, petitioner Mustapha Ali Moughnyeh shall electronically file a proper ratification bearing his signature. Petitioner Mustapha Ali Moughnyeh 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 Mustaphia Ali Moughnyeh 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.