Opinion
5144-21S
12-01-2021
Maria Guadalupe Garavito Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon review of the record, the Court notes that petitioner's signature on the petition in this case was made using cursive font. Such signatures are not accepted by the Court. However, on November 22, 2021, 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.
The foregoing considered, it is
ORDERED that, when the stipulated decision is entered in due course, the petition in this case, filed April 27, 2021, shall be deemed to have been ratified and affirmed by petitioner.