Opinion
36351-21
03-08-2022
Andrew D. Foster & Angel S. Foster Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on December 9, 2021. However, that petition was not signed by petitioner Angel S. Foster or a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules.
On March 3, 2022, the parties filed a Proposed Stipulated Decision resolving the underlying tax liability that is the subject of this proceeding. 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 Angel S. Foster's intentions to file and prosecute the case in this forum have 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 December 9, 2021, shall be deemed to have been ratified and affirmed by petitioner Angel S. Foster.