Opinion
1811-21S
05-26-2022
JAMES W. DILLON & CYNTHIA O. DILLON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on January 21, 2021. That petition was not signed by petitioners or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing both petitioner's signatures was filed electronically with the Court on May 24, 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, petitioners' 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 January 21, 2021, shall be deemed to have been ratified and affirmed by petitioners.