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Mealing v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2022
No. 215-22S (U.S.T.C. Nov. 21, 2022)

Opinion

215-22S

11-21-2022

DANIEL RAY MEALING & SAMANTHA ELIZABETH MEALING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

The petition filed to commence this case was not properly executed in that it does not bear the original signatures of petitioners or of a practitioner admitted to practice 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 November 16, 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, filed January 6, 2022, will be deemed to have been ratified and affirmed by petitioners.


Summaries of

Mealing v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2022
No. 215-22S (U.S.T.C. Nov. 21, 2022)
Case details for

Mealing v. Comm'r of Internal Revenue

Case Details

Full title:DANIEL RAY MEALING & SAMANTHA ELIZABETH MEALING, Petitioners v…

Court:United States Tax Court

Date published: Nov 21, 2022

Citations

No. 215-22S (U.S.T.C. Nov. 21, 2022)