Opinion
4322-22
01-06-2023
MINERVA RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves Judge.
This case is calendared for trial at the Court's January 9, 2023, remote trial session. The Petition filed March 9, 2022, violates Rule 34(b)(7) of the Tax Court Rules of Practice and Procedure by omitting petitioner's signature. A Proposed Stipulated Decision bearing the signature of petitioner Minerva Rodriguez was filed electronically with the Court on January 5, 2023. 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, petitioner's 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 March 9, 2022, will be deemed to have been ratified and affirmed by petitioner Minerva Rodriguez. It is further
ORDERED that this case is stricken from the Court's January 9, 2023, remote trial session. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed December 12, 2022, is denied as moot