Opinion
3719-21S
04-28-2022
KAREN A. CATHEY & JOHN D. POLK, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
The petition filed to commence this case on April 12, 2021, was not properly executed in that it does not bear the original signatures of petitioners or imaged or digitized signatures of petitioners that are acceptable to the Court. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on March 16, 2022. 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, petitioners' 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 will be deemed to have been ratified and affirmed by petitioners.