Opinion
19252-22
01-11-2024
JOHN F. HAFNER & MEGAN B. HAFNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PATRICK J. URDA JUDGE.
Upon further review of the record in this case, the Court notes that the petition filed on August 22, 2022, does not bear petitioners John F. Hafner and Megan B. Hafner's signatures. By Order, the Court directed the Hafners to file a first amended petition. The first amended petition was signed by Mr. Hafner and an attorney not recognized by this Court. There was no signature by Mrs. Hafner. Nevertheless, the parties have now submitted to the Court a properly executed proposed stipulated decision. Upon due consideration, it is
ORDERED that Mrs. Hafner's signature on the proposed stipulated decision is treated as ratification and affirmance of the petition.