Opinion
17370-21
12-08-2021
Terry D. Brown & Michelle T. Brown Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 12, 2021, correspondence on behalf of petitioner was filed as a petition commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signatures of petitioners or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, as necessary for jurisdictional purposes.
Thereafter, a proposed stipulated decision bearing both petitioners' signatures was filed electronically with the Court on November 26, 2021. 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, May 12 2021, shall be deemed to have been ratified and affirmed. 1