Opinion
15030-21S
09-23-2021
Wallace B. Shuman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
By Order dated August 20, 2021, the Court directed petitioner to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case. Petitioner thereafter on August 23, 2021, filed a purported Ratification of Petition, but because such was filed electronically, it did not constitute an original signature sufficient to ratify an underlying petition filed in paper form.
Thereafter, a proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on September 20, 2021. 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, 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 May 4, 2021, shall be deemed to have been ratified and affirmed.
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