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BobKamman
Level 15
Wednesday
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From a Tax Court opinion today. "P" means Petitioner (taxpayer):
Ps filed a Petition using the Court’s online petition generator. Petitions created using the online petition generator do not bear handwritten signatures. Instead, they have a block showing the typewritten name(s) and contact information for the petitioner(s).
The Commissioner filed a Motion to Dismiss for Lack of Jurisdiction, arguing that the Court lacks jurisdiction over this case because the Petition was not properly signed.
Held: A person’s name on a signature block on a paper that the person authorized to be filed electronically constitutes the person’s signature. Tax Ct. R. Prac. & P. 23(a)(3).
Held, further, the Court has jurisdiction over Ps’ Petition
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