Opinion
10920-21
09-16-2021
Carson C. Cole & Janessa D. Cole Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order dated June 14, 2021, the Court directed petitionera to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case. However, no Ratification of Petition has been received from petitionera.
Thereafter, a proposed stipulated decision bearing both petitioner' signatures was filed electronically with the Court on September 14, 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 March 26, 2021, shall be deemed to have been ratified and affirmed.
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