Opinion
27179-21S
06-28-2022
JAMES FRANK EDWARDS & LISA MAY EDWARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order dated November 9, 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 June 15, 2022. 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 August 2, 2021, will be deemed to have been ratified and affirmed by petitioners.