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Toth v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 23179-22S (U.S.T.C. Nov. 7, 2022)

Opinion

23179-22S.

11-07-2022

CHRISTIAN JAMES TOTH & SKYLAR BRIANE TOTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On October 31, 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 Christian James Toth's username and password, and thus the petition is treated as having been properly executed and filed by Christian James Toth.

The petition also bears the signature of Skylar Briane Toth. However, the petition was not properly executed by Skylar Briane Toth the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Skylar Briane Toth will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.

ORDERED that on or before December 20, 2022, petitioner Skylar Briane Toth 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 October 31, 2022, and ratify and affirms the filing of said document. Petitioner Skylar Briane Toth 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 Skylar Briane Toth may use to comply with this Order.


Summaries of

Toth v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 23179-22S (U.S.T.C. Nov. 7, 2022)
Case details for

Toth v. Comm'r of Internal Revenue

Case Details

Full title:CHRISTIAN JAMES TOTH & SKYLAR BRIANE TOTH, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 7, 2022

Citations

No. 23179-22S (U.S.T.C. Nov. 7, 2022)