Opinion
21575-21
02-07-2022
Bradford Linscott Seifert & Nicole Modica Seifert Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On September 7, 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 Bradford Linscott Seifert username and password, and thus the petition is treated as having been properly executed and filed by Bradford Linscott Seifert.
The petition also bears the signature of Nicole Modica Seifert. However, the petition was not properly executed by Nicole Modica Seifert as her signature on the petition was made using a cursive computer font which is not recognized by the Court as a proper signature. Thus, Nicole Modica Seifert 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 March 21, 2022, petitioner Nicole Modica Seifert shall electronically file a proper ratification bearing her signature. Petitioner Nicole Modica Seifert 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 Nicole Modica Seifert may use to comply with this Order.