Opinion
2701-21S
09-28-2021
Andre Marcel Fouche & Faith Beatrice Lucille Fouche Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on January 26, 2021. It has come to the Court's attention that petition was not signed by both petitioners, or by a practitioner admitted to practice before the Court, as required by the Tax Court Rules.
A proposed stipulated decision bearing both petitioners' signature was filed electronically with the Court on September 24, 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, 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 26, 2021, shall be deemed to have been ratified and affirmed by petitioners.
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