Opinion
23520-21
03-28-2023
LETHA C. LATHAM & RAMONE D. LATHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
By Order of the Court dated July 15, 2022, the Court directed petitioners to file a ratification of petition bearing petitioners' original signatures. A ratification of petition, filed August 29, 2022, has only been received as to petitioner Ramone D. Latham to date.
A Proposed Stipulated Decision bearing both petitioners' original signatures was filed electronically with the Court on March 23, 2023. As the Court's procedures require all stipulated decisions to bear original signatures of the taxpayers and that such original signatures be maintained by the filing party, petitioner Letha C. Latham's intention to file and prosecute this 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 September 21, 2021, will be deemed to have been ratified and affirmed by petitioner Letha C. Latham.