Opinion
22484-22
11-28-2022
BRAD GAFFIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon further review of the record in the above-docketed matter, the Court notes that the Petition, filed October 11, 2022, has not been properly executed, insofar as it does not bear the original signature of petitioner (or, in the alternative, the original signature of a practitioner admitted to practice before this Court), as required by the Tax Court Rules of Practice and Procedure. Nevertheless, the parties filed a Proposed Stipulated Decision on November 23, 2022. As the Court's procedures require all stipulated decisions to bear the original signature of the taxpayer, provided at a 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 shall be deemed to have been ratified and affirmed by petitioner.