Opinion
29580-21
05-13-2022
YULIANA DE LA CERDA & SERGIO C. VALDEZ MERLOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge.
By Order served February 1, 2022, the Court directed petitioner Sergio C. Valdez Merlos 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.
Thereafter, a proposed stipulated decision bearing both petitioners' signatures was filed electronically with the Court on May 11, 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'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 August 31, 2021, shall be deemed to have been ratified and affirmed.