Opinion
21087-21S
06-06-2022
Si-Ty Lam & Siulin Fan, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 1, 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 Si-Ty Lam username and password, and thus the petition is treated as having been properly executed and filed by Si-Ty Lan.
The petition also bears the signature of Siulin Fan. However, the petition was not properly executed by Siulin Fan as signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Ms. Fan 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 August 5, 2022, petitioner Siulin Fan shall electronically file a proper ratification bearing her signature in which Ms. Fan states, if such be the case, that she has read the petition filed on September 1, 2021, and ratify and affirms the filing of said document. Petitioner Siulin Fan 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 Siulin Fan 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.