Opinion
29114-21
01-25-2022
Thomas Mentzer & Lois Mentzer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
It has come to the Court's attention that the Petition filed in this case on August 30, 2021, 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.
However, on January 24, 2022, 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, petitioners' intentions to file and prosecute the case in this forum have 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 August 30, 2021, shall be deemed to have been ratified and affirmed by petitioners.