Opinion
13461-21
09-02-2021
Jeffrey Jakob Dietrich Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on April 19, 2021. It has come to the Court's attention that petition was not signed by petitioner or a practitioner admitted to practice before the Court.
Thereafter, a proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on August 31, 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, petitioner's 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 19, 2021, shall be deemed to have been ratified and affirmed by petitioner.
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