Opinion
17541-21
09-10-2021
Amarie Lynn Gish & Cory Gish Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order issued August 11, 2021, the Court directed petitioner Cory Gish to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case.
Thereafter, a proposed stipulated decision bearing both petitioners' signature was filed electronically with the Court on September 7, 2021. 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 Cory Gish'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 May 17, 2021, shall be deemed to have been ratified and affirmed by Mr. Gish.
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