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Rodriguez v. Comm'r of Internal Revenue

United States Tax Court
Apr 26, 2022
No. 33855-21S (U.S.T.C. Apr. 26, 2022)

Opinion

33855-21S

04-26-2022

Chtistopher E. Rodriguez & Erica E. Barrera, Petitioners v. Commissioner of Internal Revenue, Respondent


ORDER

Maurice B. Foley, Chief Judge.

On December 14, 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 Christopher E. Rodriguez username and password, and thus the petition is treated as having been properly executed and filed by Christopher E. Rodriguez.

The petition also bears the signature of Erica E. Barrera. However, the petition was not properly executed by Erica E. Barrera as her signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, petitioner Erica E. Barrera will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.

In view of the foregoing, it is

ORDERED that on or before June 24, 2022, petitioner Erica E. Barrera shall electronically file a proper ratification bearing her signature. Petitioner Erica E. Barrera 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 Erica E. Barrera 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.


Summaries of

Rodriguez v. Comm'r of Internal Revenue

United States Tax Court
Apr 26, 2022
No. 33855-21S (U.S.T.C. Apr. 26, 2022)
Case details for

Rodriguez v. Comm'r of Internal Revenue

Case Details

Full title:Chtistopher E. Rodriguez & Erica E. Barrera, Petitioners v. Commissioner…

Court:United States Tax Court

Date published: Apr 26, 2022

Citations

No. 33855-21S (U.S.T.C. Apr. 26, 2022)