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Cousar v. Comm'r of Internal Revenue

United States Tax Court
Oct 13, 2022
No. 25544-21 (U.S.T.C. Oct. 13, 2022)

Opinion

25544-21

10-13-2022

JAMES COUSAR & TEQUILA COUSAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

Upon further review of the record in the above-docketed matter, the Court notes that the Petition, filed July 19, 2021, has not been properly executed, insofar as it has not been signed by petitioners or by a practitioner admitted to practice before this Court.

However, on October 12, 2022, the parties filed a Proposed Stipulated Decision, resolving the underlying tax liability that is the subject of this proceeding. Insofar as the Court's procedures require a stipulated decision to bear the original signature of the taxpayer, provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, petitioners' intentions to file and prosecute the case in this forum have 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 shall be deemed to have been ratified and affirmed by petitioners.


Summaries of

Cousar v. Comm'r of Internal Revenue

United States Tax Court
Oct 13, 2022
No. 25544-21 (U.S.T.C. Oct. 13, 2022)
Case details for

Cousar v. Comm'r of Internal Revenue

Case Details

Full title:JAMES COUSAR & TEQUILA COUSAR, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Oct 13, 2022

Citations

No. 25544-21 (U.S.T.C. Oct. 13, 2022)