Opinion
19011-21
10-28-2021
Joel P. Rankin & Julie L. Rankin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on May 27, 2021. It has come to the Court's attention that petition does not bear the original signature of both petitioners. On October 27, 2021, a proposed stipulated decision bearing both petitioner's signature was filed electronically with the Court. 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 May 27, 2021, shall be deemed to have been ratified and affirmed by petitioners.