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Gutierrez v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 5874-22 (U.S.T.C. Aug. 10, 2022)

Opinion

5874-22

08-10-2022

YESICA YUDIT GUTIERREZ & ALAN AGUIRRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon further review of the record in the above-docketed matter, the Court notes that the Petition, filed March 1, 2022, has not been properly executed, insofar as it has not been signed by petitioners or by a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure.

However, on August 4, 2022, the parties filed a Proposed Stipulated Decision, resolving the underlying tax liability that is the subject of this proceeding. Insofar as the Court's procedures require a stipulated decision to bear the original signature of the taxpayer, provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, petitioners' intentions to file and prosecute the case in this forum have been adequately verified.

Upon due consideration of the foregoing, it is

ORDERED that, when the Stipulated Decision is entered in due course, the Petition in this case shall be deemed to have been ratified and affirmed by petitioners.


Summaries of

Gutierrez v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 5874-22 (U.S.T.C. Aug. 10, 2022)
Case details for

Gutierrez v. Comm'r of Internal Revenue

Case Details

Full title:YESICA YUDIT GUTIERREZ & ALAN AGUIRRE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 10, 2022

Citations

No. 5874-22 (U.S.T.C. Aug. 10, 2022)