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Brown v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 16806-21 (U.S.T.C. Aug. 1, 2022)

Opinion

16806-21

08-01-2022

NICOLE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

The petition in this case was filed on May 10, 2021. That petition was not signed by petitioner or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on July 28, 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, petitioner's 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 10, 2022, shall be deemed to have been ratified and affirmed by petitioner.


Summaries of

Brown v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 16806-21 (U.S.T.C. Aug. 1, 2022)
Case details for

Brown v. Comm'r of Internal Revenue

Case Details

Full title:NICOLE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 1, 2022

Citations

No. 16806-21 (U.S.T.C. Aug. 1, 2022)