Opinion
12260-21S
09-12-2022
THOMAS LEO FRASER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served June 25, 2021, the Court directed petitioner to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case. However, no Ratification of Petition has been received from petitioner.
Thereafter, a proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on September 7, 2022. Insofar as the Court's procedures require all stipulated decisions to bear original signatures of the taxpayers provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, petitioner's intention to file and prosecute the 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 April 9, 2021, shall be deemed to have been ratified and affirmed.