Opinion
17240-21
05-05-2022
NADER M. ALGAZALI & TAHANI ALI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
By Order served August 11, 2021, the Court directed petitioner Tahani Ali to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case. However, no Ratification of Petition has been received from petitioner Tahani Ali. Although a Ratification of Petition was filed on August 24, 2021, review shows that it was signed only by petitioner Nader M. Algazali.
Thereafter, a proposed stipulated decision bearing both petitioners' signatures was filed electronically with the Court on April 29, 2022. Insofar as the Court's procedures require all stipulated decisions to bear original signatures of the taxpayers provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, petitioner Tahani Ali's intention to file and prosecute the case in this forum has been adequately verified.
Upon due consideration and for cause, it is
ORDERED that the Ratification of Petition filed August 24, 2021, shall be recharacterized as a Ratification of Petition by Nader M. Algazali. It is further
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed May 13, 2021, shall be deemed to have been ratified and affirmed.