Fraser v. Comm'r of Internal Revenue

Full title: EVE FRASER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 30, 2022

No. 22114-21 (U.S.T.C. Jun. 30, 2022)

Opinion

22114-21

06-30-2022

EVE FRASER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

By Order served September 15, 2021, the Court directed petitioner to file a ratification of petition. To date, no such ratification has been filed.

However, on June 27, 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, the intentions of petitioner 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, filed June 14, 2021, shall be deemed to have been ratified and affirmed by petitioner.