Opinion
13743-21
10-29-2021
Michael Delgallo & Susan Delgallo Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
By Order dated July 15, 2021, the Court directed petitioners 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 petitioners.
Thereafter, a proposed stipulated decision bearing both petitioners' signatures was filed electronically with the Court on October 27, 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 April 22, 2021, shall be deemed to have been ratified and affirmed. 1