Opinion
15272-20S
10-28-2021
Chanda L. Elam Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order dated March 11, 2021, the Court directed petitioner to file a Ratification of Petition. No ratification of petition has been received. A proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on October 26, 2021. Insofar 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, petitioner's intention to file and prosecute the case in this forum has been adequately verified.
After due consideration and for cause, it is
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed December 29, 2020, will be deemed to have been ratified and affirmed by petitioner.