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Allen v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 19910-22 (U.S.T.C. Nov. 7, 2022)

Opinion

19910-22

11-07-2022

DANIEL W. ALLEN & SHANNON L. ALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

By Order served September 21, 2022, the Court directed petitioner Shannon L. Allen to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case. However, no Ratification of Petition has been received from petitioner.

Thereafter, a proposed stipulated decision bearing both petitioners' signatures was filed electronically with the Court on October 31, 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 12, 2022, shall be deemed to have been ratified and affirmed.


Summaries of

Allen v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 19910-22 (U.S.T.C. Nov. 7, 2022)
Case details for

Allen v. Comm'r of Internal Revenue

Case Details

Full title:DANIEL W. ALLEN & SHANNON L. ALLEN, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 7, 2022

Citations

No. 19910-22 (U.S.T.C. Nov. 7, 2022)