Opinion
17707-22
09-02-2022
KIMBERLY A. LAZAROWITZ-LOWE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served August 22, 2022, the Court directed petitioner to file a Ratification of Petition. No ratification of petition has been received. A proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on September 1, 2022, which the Court will recharacterize as a stipulation of settlement. Insofar as the Court's procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioner's intention to file and prosecute the case in this forum has been adequately verified.
After due consideration and for cause, it is
ORDERED that when a decision is entered in due course, the petition in this case, filed August 5, 2022, will be deemed to have been ratified and affirmed by petitioner.