Opinion
20854-22
11-03-2022
ROBERT ROGER JOHNSON & JENNIFER R. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served October 3, 2022, the Court directed petitioners to file a ratification of petition. To date, no such ratification has been filed.
However, on October 27, 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, the intentions of petitioners 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 September 14, 2022, shall be deemed to have been ratified and affirmed by petitioners. It is further
ORDERED that the filing fee in this case is waived by the Court.