Stamps v. Comm'r of Internal Revenue

Full title: TYLER STAMPS & SERITA STAMPS, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Feb 21, 2023

No. 1280-23 (U.S.T.C. Feb. 21, 2023)

Opinion

1280-23.

02-21-2023

TYLER STAMPS & SERITA STAMPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On February 13, 2023, 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 Tyler Stamps' username and password, and thus the petition is treated as having been properly executed and filed by Tyler Stamps.

The petition also bears the signature of Serita Stamps. However, the 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, Serita Stamps will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.

ORDERED that on or before March 22, 2023, petitioner Serita Stamps shall electronically file a proper ratification bearing her signature in which she states, if such be the case, that she has read the petition filed on February 13, 2023, and ratify and affirms the filing of said document. Petitioner Serita Stamps 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 Serita Stamps 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.