Opinion
6372-21
09-09-2021
Peggy A. Harger, Christopher Harger, Conservator Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order dated June 8, 2021, the Court directed petitioner to file a Ratification of Petition. No ratification of petition has been received.
On June 10, 2021, respondent filed a Motion To Substitute Parties and Change Caption, attached to which was a copy of an Order by the District Court Teller County, Colorado appointing Christopher Harger as conservator of petitioner. A proposed stipulated decision bearing Christopher Harger's signature was filed electronically with the Court on September 3, 2021. Insofar as the Court's procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioner's intention to file and prosecute the case in this forum has been adequately verified.
After due consideration and for cause, it is
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed February 19, 2021, will be deemed to have been ratified and affirmed by petitioner.
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