Opinion
7938-21
10-08-2021
Nicholas J. Hollinger & Martina I. Hollinger Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 8, 2021, correspondence on behalf of petitioners was filed as a petition commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signature of petitioner Martina I. Hollinger or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, as necessary for jurisdictional purposes.
Thereafter, a proposed stipulated decision bearing both petitioners' signatures was filed electronically with the Court on October 5, 2021. 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, petitioner'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 March 8, 2021, shall be deemed to have been ratified and affirmed.
1