Opinion
33695-21S
04-27-2022
DERRICK ERROLL BOZKURT & KATHERINE JOAN BOZKURT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
The petition filed to commence this case on December 13, 2021, was not properly executed in that it does not bear petitioners' original signatures or imaged or digitized signatures acceptable to the Court. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on March 15, 2022. 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 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 petitioners.