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Barrett v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 20981-22 (U.S.T.C. Nov. 17, 2022)

Opinion

20981-22

11-17-2022

LAWRENCE L. BARRETT & JOAN L. BARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

The petition in this case was filed on September 15, 2022. That petition does not bear the original signatures of petitioners. or the original signature of counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on November 16, 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 15, 2022, shall be deemed to have been ratified and affirmed by petitioners.


Summaries of

Barrett v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 20981-22 (U.S.T.C. Nov. 17, 2022)
Case details for

Barrett v. Comm'r of Internal Revenue

Case Details

Full title:LAWRENCE L. BARRETT & JOAN L. BARRETT, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 20981-22 (U.S.T.C. Nov. 17, 2022)