Opinion
31365-21S
01-24-2022
Pawan Kumar Singh & Je Sun Moon Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 21, 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 Pawan Kumar Singh username and password, and thus the petition is treated as having been properly executed and filed by Pawan Kumar Singh.
The petition also bears the signature of petitioner Je Sun Moon. However, the petition was not properly executed by Je Sun Moon 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, Je Sun Moon will be required to file a Ratification of Petition ratifying and affirming the petition filed to comment this case.
In view of the foregoing, it is
ORDERED that on or before March 10, 2022, petitioner Je Sun Moon shall electronically file a proper ratification bearing her signature. Petitioner Je Sun Moon 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 Je Sun Moon may use to comply with this Order.