Opinion
8034-20
01-18-2022
Scott King & Carey King Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order dated July 10, 2020, the Court directed petitioner Carey King to file a Ratification of Petition. To date, petitioner Carey King has not complied with that Order.
However, on January 11, 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 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 Carey King'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 July 10, 2020, shall be deemed to have been ratified and affirmed by petitioner Carey King.