Opinion
24140-21S
11-03-2022
JAMES GRAVES & DANIELLE GRAVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On July 6, 2021, a petition was filed to commence the above-docketed case. That petition was not executed with original signatures (or authorized digital signatures) by petitioners or on petitioners' behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. By Order served October 1, 2021, the Court therefore directed petitioners to ratify and affirm the previous filing of the petition herein. No response to the Court's Order was timely received. By Order of Dismissal for Lack of Jurisdiction entered October 21, 2022, this case was dismissed for petitioner's failure to ratify the petition as directed by the Court.
Thereafter, on October 28, 2022, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was 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, petitioners' intention to file and prosecute the case in this forum has been adequately verified. Upon due consideration and to permit entry of the stipulated decision, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 21, 2022, is hereby vacated and set aside. It is further
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed July 6, 2021, shall be deemed to have been ratified and affirmed.