Opinion
34589-21
03-24-2022
Alejandra Llamas & Amanda Cabral Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition filed November 1, 2021, to commence this case was not properly executed in that it does not bear the original signatures of petitioners or of someone lawfully authorized to represent petitioners before this Court, as required by the Tax Court Rules of Practice and Procedure. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on February 14, 2022. 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 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 will be deemed to have been ratified and affirmed by petitioners. 1