Opinion
20696-22
01-06-2023
RUSSELL COGHLAN & ANITA TIJERINA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition in this case was filed on September 12, 2022. That petition does not bear the original signature of petitioner Anita Tijerina or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on December 30, 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, Ms. Tijerina'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 when the stipulated decision is entered in due course, the petition in this case, filed September 12, 2022, shall be deemed to have been ratified and affirmed by petitioner Anita Tijerina.