Opinion
9265-22
08-15-2022
RAFAEL ZAMUDIO & N. ROMO GUTIERREZ ZAMUDIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Neither the petition filed to commence this case nor the first amended petition filed by petitioners bears the original signatures of petitioners or of a practitioner who is admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. Accordingly, the Court will direct petitioners to file a proper ratification of petition.
Upon due consideration, it is
ORDERED that on or before September 5, 2022, petitioners shall file a proper ratification of petition (see form attached) bearing their original signatures or, if filed electronically, bearing an imaged or digitized signature acceptable to the Court (see Frequently Asked Questions About DAWSON on the Court's website, www.ustaxcourt.gov). Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you did not electronically file the petition to commence your case and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.
RATIFICATION OF PETITION
We have read the petition received and filed by the Court on our behalf on April 18, 2022, and hereby ratify and affirm the filing of that document by signing below.