Opinion
21412-21
06-07-2022
KRISTINA PLISIK & MICHAEL PLISIK Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 6, 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. 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 was electronically filed using petitioner Kristina Plisik username and password, and thus the petition is treated as having been properly executed and filed by Kristina Plisik.
It has come to the Court's attention that the Petition was not properly executed in that it does not bear the signature of petitioner Michael Plisik or of a practitioner admitted to practice before this Court. Upon due consideration and for cause, it is
ORDERED that on or before August 2, 2022, petitioner Michael Plisik electronically file a proper ratification bearing his signature. Petitioner Michael Plisik 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 Michael Plisik may use to comply with this Order.