Opinion
37525-21
04-08-2022
ARLENE M. HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
The petition filed to commence this on December 20, 2021, was not properly executed in that it does not bear the original signature of petitioner, as required by the Tax Court Rules of Practice and Procedure. A proposed stipulated decision bearing petitioner's signatures was filed electronically with the Court on February 17, 2022. 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 this 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 will be deemed to have been ratified and affirmed by petitioner.