Opinion
3181-20S
08-03-2021
Charles Jackson & Candy Jackson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
The petition in this case was filed on February 18, 2020. That petition does not bear petitioners' original signatures, or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules.
On July 29, 2021, a proposed stipulated decision bearing both petitioners' signature was filed electronically with the Court. 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, petitioners' 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 February 18, 2020, shall be deemed to have been ratified and affirmed by petitioners.