Opinion
27915-21S
08-10-2022
DENNIS J. NELSON & SUSAN E. BOGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order dated November 18, 2021, the Court directed petitioners to file a ratification of petition bearing petitioners' original signatures. No ratification of petition has been received. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on July 29, 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 August 12, 2021, will be deemed to have been ratified and affirmed by petitioners.