Opinion
17840-21
06-15-2022
ZACHARIAH J. CAGLEY & ELIZABETH A. PETERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served January 7, 2022, the Court directed petitioners to file in the above-docketed matter a Ratification of Petition, as Amended, ratifying the Petition and First Amendment to Petitioner previously filed in this case. However, no Ratification of Petition has been received from petitioners.
Thereafter, a proposed stipulated decision bearing both petitioners' signatures was filed electronically with the Court on June 9, 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 filed May 20, 2021, and the First Amendment to Petition filed September 1, 2021, in this case, shall be deemed to have been ratified and affirmed.