Opinion
22014-21S
09-29-2022
CYNTHIA ANN MORGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order dated September 15, 2021, the Court directed petitioner to file a ratification of petition bearing petitioner's original signature. No ratification of petition has been received. A proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on September 23, 2022. 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's intention to file and prosecute this 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 21, 2021, will be deemed to have been ratified and affirmed by petitioner.