Opinion
13080-24
09-18-2024
TROY DAVID NIEMI & DIXIE NIEMI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition in this case was electronically filed on August 12, 2024. 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. If the petition requires a signature in addition to that of the eFiler, such as in a case where both spouses are petitioners, the Petition should be signed by the additional party. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov.
Upon review of the record in this case, it is unclear whether petitioner Dixie Niemi authorized the petition to be filed on her behalf. Accordingly, it is
ORDERED that on or before October 21, 2024, petitioner Dixie Niemi 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 August 12, 2024, and ratify and affirms the filing of said document. Petitioner Dixie Niemishould 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 the copy of the Order served on petitioner Dixie Niemi a form which she may use for purposes of ratifying the petition.
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.