Opinion
10014-21S
06-03-2022
CHRISTOPHER VAN HUPPERICH, PAUL SWACINA, GUARDIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served June 21, 2021, the Court directed petitioner to file a ratification of petition. To date, no such ratification has been filed.
However, on June 1, 2022, the parties filed a Proposed Stipulated Decision, resolving the underlying tax liability that is the subject of this proceeding. Insofar as the Court's procedures require a stipulated decision to bear the original signature of the taxpayer, provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, petitioner's intentions to file and prosecute the case in this forum have 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 22, 2021, shall be deemed to have been ratified and affirmed by petitioner.