Opinion
14084-21
09-09-2021
Scott R. Dues & Angela M. Dues Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 26, 2021, petitioners filed a timely but imperfect petition to commence this case. By Order served July 15, 2021, the Court directed petitioners to file, on or before August 26, 2021, a Ratification of Petition bearing the original signatures of petitioners or of a practitioner admitted to practice before this Court. To date, petitioners have not ratified the petition as directed.
On August 19, 2021, the parties filed a Proposed Stipulated Decision resolving the underlying tax liability that is the subject of this proceeding.
Upon due consideration of the foregoing, it is
ORDERED that, when the stipulated decision is entered in due course, the petition in this case, filed April 26, 2021, shall be deemed to have been ratified and affirmed.
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