Opinion
18976-23S
06-25-2024
RANDY G. RODE, JR. & ERIN E. RODE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 1, 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 Radny G. Rode, Jr.'s username and password, and thus the petition is treated as having been properly executed and filed by Mr. Rode. However, the petition was not properly executed in that it does not bear the signature of petitioner Erin E. Rode or of a practitioner admitted to practice before this Court.
Upon due consideration and for cause, it is
ORDERED that on or before July 23, 2024, petitioner Erin E. Rode 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 1, 2023, and ratifies and affirms the filing of said document.
Petitioner Erin E. Rode 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 Frequently Asked Questions About DAWSON available on the Tax Court website at https://ustaxcourt.gov/dawson_faqs_case_management.html#CASE7. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction as to petitioner Erin E. Rode. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner Erin E. Rode may use to comply with this Order.