Opinion
12996-21S
07-15-2022
JEFFREY GOULD & RACHEL GOULD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition in this case was filed on April 19, 2021. That petition was not signed by petitioners or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing petitioners' signature was filed electronically with the Court on July 12, 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, petitioners' 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 April 19, 2021, shall be deemed to have been ratified and affirmed by petitioners.