Opinion
25434-21S
06-02-2022
COREY ALEXANDER DOUGLAS & DAUNN MARIE DOUGLAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon further review of the record in this case, the Court notes that the Petition, filed October 5, 2021, has not been properly executed, insofar as it has not been signed by petitioners or a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure.
However, on June 1, 2022, the parties filed a Proposed Stipulated Decision, resolving the underlying tax liability that is the subject of this proceeding. Insofar as the Court's procedures require a stipulated decision to bear the original signature of the taxpayer, provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, petitioners' intentions to file and prosecute the case in this forum have 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 shall be deemed to have been ratified and affirmed by petitioners.