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Orona v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 17408-22 (U.S.T.C. Aug. 16, 2022)

Opinion

17408-22

08-16-2022

Mary Ann Orona & Raul H. Orona, Petitioners v. Commissioner of Internal Revenue, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 8, 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 Raul H. Orona's username and password, and thus the petition is treated as having been properly executed and filed by Raul H. Orona.

The petition also bears the signature of Mary Ann Orona. However, the petition was not properly executed by Mary Ann Orona as the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Mary Ann Orona 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 October 14, 2022, petitioner Mary Ann Orona if such be the case, that she has read the petition filed on August 8, 2022, and ratify and affirms the filing of said document. Petitioner Mary Ann Orona 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 Mary Ann Orona 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.


Summaries of

Orona v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 17408-22 (U.S.T.C. Aug. 16, 2022)
Case details for

Orona v. Comm'r of Internal Revenue

Case Details

Full title:Mary Ann Orona & Raul H. Orona, Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Aug 16, 2022

Citations

No. 17408-22 (U.S.T.C. Aug. 16, 2022)