Opinion
9766-22S
06-29-2022
Kimbra Tennille Toney & Jennings M. Bernard, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 2, 2022, 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 Kimbra Tennille Toney username and password, and thus the petition is treated as having been properly executed and filed by Kimbra Tennille Toney.
The petition also bears the signature of Jennings M. Bernard. However, the petition was not properly executed by Jennings M. Bernard as the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Ms. Bernard 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 26, 2022, petitioner Jennings M. Bernard shall electronically file a proper ratification bearing his signature in which Ms. Bernard states, if such be the case, that she has read the petition filed on May 2, 2022, and ratify and affirms the filing of said document. Petitioner Jennings M. Bernard 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 Jennings M. Bernard 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.