Opinion
19911-21
01-27-2022
Matthew James Morgan & Erin Marie Morgan Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 3, 2021, the petition in this case was filed. That petition, however, was not properly executed in that it did not bear the original signatures of both petitioners, or the original signature of a practitioner admitted to practice before the Court, as required by the Tax Court Rules.
Thereafter, a proposed stipulated decision bearing both petitioner's signature was filed electronically with the Court on January 21, 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 June 3, 2021, shall be deemed to have been ratified and affirmed by petitioners.