Opinion
14766-21
09-07-2022
BRIAN A. GROBEL & LEEANNE GROBEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition in this case was filed on April 26, 2021. That petition does not bear the original signature of petitioner Leeanne Grobel or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing Mrs. Grobel's signature was filed electronically with the Court on August 31, 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, Mrs. Grobel'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 April 26, 2021, shall be deemed to have been ratified and affirmed by Mrs. Grobel.