Opinion
23813-22S.
02-22-2023
MICHAEL D. SIKORA & TRACIE D. SIKORA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 10, 2022, the petition to commence this case was electronically filed. On January 15, 2023, petitioners filed an amended petition. The amended petition in this case was electronically filed using petitioner Michael D. Sikora's username and password, and thus the petition is treated as having been properly executed and filed by Michael D. Sikora. When a petition or amended 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 amended petition also bears the signature of Tracie D. Sikora. However, the amended petition was not properly executed by her because the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Tracie D. Sikora will be required to file a Ratification of Petition ratifying and affirming the amended petition filed to commence this case.
ORDERED that on or before March 24, 2023, petitioner Tracie D. Sikora shall electronically file a proper ratification bearing her signature in which she states, if such be the case, that she has read the amended petition filed on January 15, 2023, and ratify and affirms the filing of said document. Petitioner Tracie D. Sikora 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 DAWSON FAQs available on the Tax Court website. 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 Tracie D. Sikora 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.