Opinion
11634-21S
03-18-2022
Lucas Todd Draney Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall, Judge
By order served June 22, 2021, the Court directed petitioner to file in the above-docketed matter a ratification of petition, ratifying the petition previously filed in this case. On August 5, 2021, petitioner filed a ratification of petition, but the ratification included typographical errors.
Thereafter, a proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on March 16, 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, it is
ORDERED that petitioner's ratification of petition, filed August 5, 2021, at docket index No. 6, is hereby deemed stricken from this case. It is further
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed April 5, 2021, shall be deemed to have been ratified and affirmed.