Opinion
30841-21
07-01-2022
SUSAN M. HENNIE & DEAN BRAINARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
The petition in this case was filed on September 1, 2021. That petition was not signed by petitioner Dean Brainard or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing Mr. Brainard's signature was filed electronically with the Court on March 23, 2022. Insofar 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, Mr. Brainard's intention to file and prosecute the 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, filed September 1, 2021, shall be deemed to have been ratified and affirmed by Mr. Brainard.