Opinion
21669-21
04-28-2022
ALEXIS HICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition filed to commence this case on June 15, 2021, was not properly executed in that it does not bear either petitioner's original signature or the signature of someone lawfully authorized to represent petitioner before this Court. A proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on March 16, 2022. 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, 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.