Opinion
32085-21
04-20-2022
GRACE ALBAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
The petition filed to commence this case on October 6, 2021, was not properly executed as it does not bear either the original signature of petitioner or of someone lawfully authorized to represent petitioner, as required by the Tax Court Rules of Practice and Procedure. On February 23, 2022, the parties filed a proposed stipulated decision for the Court's consideration. 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 this 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 will be deemed to have been ratified and affirmed by petitioner.