Opinion
19301-21
12-06-2021
Michele Susan Ferrell & James Ferrell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
By Order issued August 30, 2021, the Court directed petitioner James Ferrell to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case on his behalf. Thereafter, a proposed stipulated decision bearing Mr. Ferrell's signature was filed electronically with the Court on December 2, 2021. 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, Mr. Ferrell'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 June 1, 2021, shall be deemed to have been ratified and affirmed by Mr. Ferrell.