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Miller v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2022
No. 35740-21 (U.S.T.C. Aug. 8, 2022)

Opinion

35740-21

08-08-2022

AUDREY MILLER & JASON MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

By Order served February 18, 2022, the Court directed petitioners to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case. However, no Ratification of Petition has been received from petitioners.

Thereafter, a proposed stipulated decision bearing both petitioners' signatures was filed electronically with the Court on August 3, 2022. 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' 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 November 4, 2021, shall be deemed to have been ratified and affirmed.


Summaries of

Miller v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2022
No. 35740-21 (U.S.T.C. Aug. 8, 2022)
Case details for

Miller v. Comm'r of Internal Revenue

Case Details

Full title:AUDREY MILLER & JASON MILLER, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 8, 2022

Citations

No. 35740-21 (U.S.T.C. Aug. 8, 2022)