Opinion
11024-20
09-16-2021
Arthur Phillip Hawgood, Jr. & Sara Ellerbe Hawgood Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 20, 2020, petitioners filed a timely petition to commence this case. However, the petition was not properly executed in that it did not bear the original signatures of petitioners or the signature of a practitioner admitted to practice before this Court. Accordingly, the Court thereafter directed petitioners to file a ratification of petition. To date, petitioners have not ratified the petition as directed.
On September 8, 2021, the parties filed a proposed stipulated decision resolving the underlying tax liability that is the subject of this proceeding. 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, petitioners' intention to file and prosecute the case in this forum has 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, filed July 20, 2020, shall be deemed to have been ratified and affirmed by petitioners.
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