Opinion
33114-21
01-20-2022
Robert L. Gallaghar Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On October 13, 2021, the Court received and filed an imperfect Petition to commence this case. However, the Petition is not signed by petitioner or a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure.
On January 20, 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 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 intentions 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 October 13, 2021, shall be deemed to have been ratified and affirmed by petitioner.