Ruiz v. Comm'r of Internal Revenue

Full title: NICOLE RUIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 27, 2023

No. 2966-22 (U.S.T.C. Jan. 27, 2023)

Opinion

2966-22

01-27-2023

NICOLE RUIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Travis A. Greaves, Judge

ORDER

Travis A. Greaves, Judge

Upon further review of the record in this case, the Court notes that the petition filed on January 21, 2022, does not bear petitioner, Nicole Ruiz's, signature. Nevertheless, the parties have now submitted to the Court a properly executed stipulated decision. Upon due consideration, it is hereby

ORDERED that Nicole Ruiz's signature on the stipulated decision is treated as ratification and affirmance of the petition.