Moody v. Comm'r of Internal Revenue

Full title: SHALONDRA MOODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 7, 2023

No. 14603-22 (U.S.T.C. Apr. 7, 2023)

Opinion

14603-22

04-07-2023

SHALONDRA MOODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

The petition commencing this case was filed on June 15, 2022, seeking review with respect to a notice of deficiency issued for petitioner's tax year 2020. The petition was filed in paper form and did not bear the original signature of petitioner. By Order served July 11, 2022, the Court directed petitioner to file a Ratification of Petition bearing an original signature ratifying the petition previously filed.

The record in this case reflects that petitioner registered for and was provided electronic access (eAccess) to all of the records in this case on July 31, 2022. On August 7, 2022, petitioner electronically filed a Ratification of Petition. That document, however, does not bear petitioner's original signature nor does it include a proper signature block constituting petitioner's signature. In order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioner's original signature and ratifying the petition previously file that complies with the provisions of Rules 23 and 33 of the Tax Court Rules of Practice and Procedure.

Upon due consideration of the record in this case, it is

ORDERED that on or before April 28, 2023, petitioner Shalondra Moody, 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 June 15, 2022, and ratify and affirms the filing of said document. Petitioner Shalondra Moody 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's website at https://ustaxcourt.gov/. It is further

ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner Shalondra Moody may use to comply with this Order.