Opinion
539-23S
02-06-2023
MARK ANTHONY RAMIREZ & YESENIA CARDOZA RAMIREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 23, 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. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using petitioner Mark Anthony Ramirez's username and password, and thus the petition is treated as having been properly executed and filed by Mark Anthony Ramirez.
The petition also bears the signature of Yesenia Cardoza Ramirez. However, the petition was not properly executed by her because the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Yesenia Cardoza Ramirez will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.
ORDERED that on or before March 3, 2023, petitioner Yesenia Cardoza Ramirez 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 January 23, 2023, and ratify and affirms the filing of said document. Petitioner Yesenia Cardoza Ramirez 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 Yesenia Cardoza Ramirez 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.