Opinion
23781-21
01-19-2022
Vicky Latorre & Abismael Latorre Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On June 29, 2021, the petition in this case was filed. That petition does not bear both petitioner's original signature.
A proposed stipulated decision was filed electronically with the Court on January 14, 2022. Insofar as the Court's procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioners' intention to file and prosecute the case in this forum has been adequately verified.
After 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 29, 2021, will be deemed to have been ratified and affirmed by petitioners.