Opinion
10941-21
03-30-2022
MICHAEL P. KENNEDY & JUDY KENNEDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition in this case was filed on March 26, 2021. That petition was not signed by petitioner Judy Kennedy or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing Ms. Kennedy's signature was filed electronically with the Court on March 1, 2022. 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, Ms. Kennedy'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 26, 2021, shall be deemed to have been ratified and affirmed by Ms. Kennedy.