Opinion
11966-23
08-21-2023
THOMAS A. GILBRIDE & SYLVESTER N. MARTELLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 28, 2023, the Petition to commence the above-captioned 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. If the petition requires a signature in addition to that of the eFiler, such as in a case where both spouses are petitioners, the petition should be signed by the additional party. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov.
The Petition in this case was electronically filed using petitioner Thomas A. Gilbride's username and password, and thus the Petition is treated as having been properly executed and filed by Thomas A. Gilbride. However, the Petition was not properly executed in that it does not bear the signature of petitioner Sylvester N. Martello or of a practitioner admitted to practice before this Court.
By Order issued August 14, 2023, the Court directed Mr. Martello to electronically file a proper ratification bearing his signature in which he states, if such be the case, that he has read the Petition filed on July 28, 2023, and ratifies and affirms the filing of said document. The Clerk of the Court attached to our Order a copy of a ratification form Mr. Martello could use to comply with the Order.
On August 16, 2023, a document designated as a "Ratification of Sylvester Martello ratification to reading filing documents" was electronically filed with the Court. That document comprises (1) a copy of our August 14, 2023, Order and (2) a blank and unsigned ratification form. Because the ratification form is blank and unsigned, the Court cannot conclude from it that Mr. Martello has ratified the Petition. Accordingly, we will strike petitioners' August 16, 2023, filing and allow additional time for Mr. Martello to comply with our August 14, 2023, Order.
Upon due consideration and for cause, it is
ORDERED that petitioners' "Ratification of Sylvester Martello ratification to reading filing documents", filed August 16, 2023, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that the time within which petitioner Sylvester N. Martello shall file a proper ratification is extended to September 29, 2023. Such ratification shall bear Mr. Martello's signature and state, if such be the case, that he has read the Petition filed on July 28, 2023, and ratifies and affirms the filing of said document. Petitioner Sylvester N. Martello 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 petitioner Sylvester N. Martello from the instant case for lack of jurisdiction or other appropriate action by the Court. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner Sylvester N. Martello may use to comply with this Order.