Opinion
9305-21
12-30-2021
Charles Cooper & Roxanna Cooper Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order dated June 3, 2021, the Court directed petitioners to file a ratification of petition bearing their original signatures. No ratification of petition has been received. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on December 1, 2021. 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, petitioners' intention to file and prosecute this 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 16, 2021, will be deemed to have been ratified and affirmed by petitioners.