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Garrison v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 7693-22 (U.S.T.C. Aug. 25, 2022)

Opinion

7693-22

08-25-2022

DARLENE GARRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On March 31, 2022, correspondence from or on behalf of petitioner was filed as a petition commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signature (or authorized digital signature) of petitioner or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, as necessary for jurisdictional purposes.

Thereafter, a proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on August August 24, 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 March 31, 2022, shall be deemed to have been ratified and affirmed.


Summaries of

Garrison v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 7693-22 (U.S.T.C. Aug. 25, 2022)
Case details for

Garrison v. Comm'r of Internal Revenue

Case Details

Full title:DARLENE GARRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 25, 2022

Citations

No. 7693-22 (U.S.T.C. Aug. 25, 2022)