Opinion
16520-21S
10-08-2021
Warren K. Lippencott Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order dated August 24, 2021, the Court directed petitioner to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case. Thereafter, a proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on October 6, 2021. 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 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 May 10, 2021, shall be deemed to have been ratified and affirmed.
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