Opinion
32205-21S
01-18-2022
Cynthia Roberts Woodfin & Larry Wayne Woodfin, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On November 30, 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 Cynthia Roberts Woodfin's username and password, and thus the petition is treated as having been properly executed and filed by Cynthia Robert Woodfin.
The petition also bears the signature of petitioner's spouse, Larry Wayne Woodfin. However, the petition was not properly executed by Larry Wayne Woodfin as his signature on the petition was made using a stylized signature (e.g., /s/) which is not recognized by the Court as a proper imaged or digitized signature. Thus Larry Wayne Woodfin 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 February 28, 2022, petitioner Larry Wayne Woodfin shall electronically file a proper ratification bearing his signature. Petitioner Larry Wayne Woodfin 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 Larry Wayne Woodfin may use to comply with this Order.
RATIFICATION OF PETITION
__, have read the Ratification of Petition filed with the Court on __ and do hereby ratify and affirm the filing of said document by affixing my signature hereto.