Opinion
28257-21S
02-09-2023
CHAD E. LAMSON & CARIE A. LAMSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 28, 2021, a petition was filed to commence the above-docketed case. That petition was not executed with original signatures (or authorized digital signatures) by petitioners or on petitioners' behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. By Order served November 16, 2021, the Court therefore directed petitioner to ratify and affirm the previous filing of the petition herein. No response to the Court's Order was timely received. By Order of Dismissal for Lack of Jurisdiction entered January 30, 2023, this case was dismissed for petitioners' failure to ratify the petition as directed by the Court.
Thereafter, on February 8, 2023, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was 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, petitioners' intention to file and prosecute the case in this forum has been adequately verified. Upon due consideration and to permit entry of the stipulated decision, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered January 30, 2023, is hereby vacated and set aside.