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Shuman v. Comm'r of Internal Revenue

United States Tax Court
Sep 23, 2021
No. 15030-21S (U.S.T.C. Sep. 23, 2021)

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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Summaries of

Shuman v. Comm'r of Internal Revenue

United States Tax Court
Sep 23, 2021
No. 15030-21S (U.S.T.C. Sep. 23, 2021)
Case details for

Shuman v. Comm'r of Internal Revenue

Case Details

Full title:Wallace B. Shuman Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Sep 23, 2021

Citations

No. 15030-21S (U.S.T.C. Sep. 23, 2021)