Opinion
28040-22
04-27-2023
JOEL S. ANDERSON & JERRY NUNEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 26, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the original petition in this case was unsigned and thus considered pro sese. Although counsel for petitioners subsequently filed an Entry of Appearance and a First Amended Petition, his signature on those documents did not serve to ratify or otherwise cure the original petition for jurisdictional purposes. Thus, because only counsel signed the Proposed Stipulated Decision, it remains necessary to obtain a Ratification of First Amended Petition signed by petitioners personally before the decision signed by counsel may be entered. Alternatively, the parties could file a new Proposed Stipulated Decision that also bears the signatures of petitioners.
Accordingly, upon due consideration, it is
ORDERED that, on or before May 17, 2023, petitioners shall file with the Court a Ratification of First Amended Petition, bearing both petitioners' original signatures (preferably in blue ink), in which petitioners state, if such be the case, that petitioners have read the First Amended Petition filed March 13, 2023, and ratify and affirm the filing of said document. Alternatively, the parties may file a new Proposed Stipulated Decision that also bears the signatures of petitioners.