Opinion
10831-20S
03-17-2022
Kevin E. Gregory & Michelle M. Gregory Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
The petition in this case was filed on July 20, 2020. That petition was not signed by petitioner Michelle M. Gregory or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing Ms. Gregory's signature was filed electronically with the Court on March 11, 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, Ms. Gregory's intentions 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 July 20, 2020, shall be deemed to have been ratified and affirmed by petitioner. 1