Opinion
20139-23
01-08-2024
CHITO PAULO & CORAZON PAULO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 21, 2023, 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. If the petition requires a signature in addition to that of the eFilier, 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. The petition in this case appears to have been electronically filed using petitioner Chito Paulo's username and password, and thus the petition is treated as having been properly executed and filed by Chito Paulo. However, the Petition was not properly executed in that it does not bear the signature of petitioner Corazon Paulo or of a practitioner admitted to practice before this Court.
Upon due consideration and for cause, it is
ORDERED that on or before February 20, 2024, petitioner Corazon Paulo 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 December 21, 2023, and ratify and affirms the filing of said document. Petitioner Corazon Paulo 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 Corazon Paulo 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.