Opinion
10169-22
07-12-2022
EDWARD E. BERRY & VICTORIA D. BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition filed to commence this case was not properly executed in that it does not bear the original signatures of petitioner Victoria D. Berry or of a practitioner admitted to practice before this Court who represents Ms. Berry, as required by the Tax Court Rules of Practice and Procedure. A proposed stipulated decision bearing petitioners' signature was filed electronically with the Court on October 6, 2021. 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, Victoria D. Berry's intention to file and prosecute this case in this forum has been adequately verified.
Upon due consideration and for cause, it is
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed May 2, 2021, will be deemed to have been ratified and affirmed by petitioner Victoria D. Berry.