Opinion
8665-21
04-25-2022
LEON A. GUNTLY & LUAN M. GUNTLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition filed March 9, 2021, to commence this case was not properly executed by petitioner Luan M. Guntly in that it does not bear the original signature of Luan M. Guntly or someone lawfully authorized to represent Ms. Guntly. A proposed stipulated decision bearing petitioner Luan M. Guntly's signature was filed electronically with the Court on March 8, 2022. 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 this 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 will be deemed to have been ratified and affirmed by petitioner Luan M. Guntly.