Opinion
32305-21S
01-13-2023
DEVINE STREET TATTOO, INC., Petitioner 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 signature of a representative of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. A proposed stipulated decision bearing such was filed electronically with the Court on January 10, 2023. As the Court's procedures require all stipulated decisions to bear original signatures 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 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 October 5, 2021, will be deemed to have been ratified and affirmed by petitioner.