Opinion
15037-20S
09-24-2021
Ian P Restaino Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
By Order dated March 4, 2021, the Court directed petitioner to file a Ratification of Petition. No ratification of petition has been received. A proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on September 23, 2021. Insofar as the Court's procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioner's intention to file and prosecute the case in this forum has been adequately verified.
After due consideration and for cause, it is
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed December 20, 2020, will be deemed to have been ratified and affirmed by petitioner.
1