Opinion
4932-22S
01-03-2023
TODD ARLO CHAPMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 15, 2022, the Court filed the petition to commence this case. The petition does not bear the original signature of petitioner or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure.
A proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on December 23, 2022. Insofar as the Court's procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioner's intention to file and prosecute the case in this forum has been adequately verified.
After due consideration and for cause, it is
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed February 15, 2022, will be deemed to have been ratified and affirmed by petitioner.