Opinion
2492-22
11-28-2022
JOHN M. LOPER & PATRICIA LOPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served May 17, 2022, the Court directed petitioner Patricia Loper to file a Ratification of Petition. No ratification of petition has been received. A proposed stipulated decision bearing petitioner Patricia Loper's signature was filed electronically with the Court on November 22, 2022. 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 Patricia Loper'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 the stipulated decision is entered in due course, the petition in this case, filed February 21, 2022, will be deemed to have been ratified and affirmed by petitioner Patricia Loper.