Opinion
31311-21
01-24-2022
Roy Smith & Ruby Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 23, 2021, the petition in this case was filed as a petition. That petition, however, was not properly executed in that it did not bear the original signatures of petitioners, or the original signature of a practitioner, pursuant to the Tax Court Rules.
Thereafter, a proposed stipulated decision bearing both petitioner's signature was filed electronically with the Court on January 18, 2022. 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, petitioners' 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 September 23, 2021, shall be deemed to have been ratified and affirmed by petitioners.