Opinion
17659-21S
11-05-2021
William Michael Readey & Jenidean Ann Readey Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On August 8, 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. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using petitioner William Michael Readey's username and password, and thus the petition is treated as having been properly executed and filed by William Michael Readey.
The petition also bears the signature of petitioner's spouse, Jenidean Ann Readey. However, the petition was not properly executed by Jenidean Ann Readey as her signature on the petition was made using a cursive computer font, which is not recognized by the Court as a proper signature. By Order dated September 24, 2021, the Court directed petitioner Jenidean Ann Readey to file a ratification of petition. On October 3, 2021, petitioner filed a ratification of petition, however, that ratification also is improper as it bears a signature made using a cursive computer font.
In view of the foregoing, it is
ORDERED that the ratification of petition, filed October 3, 2021, is stricken from the Court's record in this case. It is further
ORDERED that the time within which petitioner Jenidean Ann Readey shall file a Ratification of Petition (see form attached) bearing her original signature (a "wet ink" signature, not a photocopy or made using a cursive computer font) is extended to November 30, 2021. Failure to comply with this Order may result in the dismissal for lack of jurisdiction of so much of this case relating to petitioner Jenidean Ann Readey. Petitioners should note that the Ratification of Petition must be filed with the Court by mail and may not be filed electronically.
RATIFICATION OF PETITION
I have read the petition received and filed by the Court on August 8, 2021, and hereby ratify and affirm the filing of that document by signing below.