Opinion
21776-21
12-13-2021
Hector De Leon Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
Upon review of the record, the Court notes that the petition in this case does not bear petitioner's original signature or the original signature of a practitioner admitted to practice before the Court, as required by the Tax Court Rules. However, on December 3, 2021, 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's intention to file and prosecute the case in this forum have been adequately verified. The foregoing considered, it is
ORDERED that, when the stipulated decision is entered in due course, the petition in this case, filed June 14, 2021, shall be deemed to have been ratified and affirmed by petitioner.