Opinion
17105-21S
07-12-2022
NICHOLAS J. RHODES & AMBERLYN RHODES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition filed to commence this case was not properly executed in that it does not bear acceptable imaged or digitized signatures of either petitioners or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on June 24, 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, petitioner's intention to file and prosecute this case in this forum has been adequately verified. However, the Court notes that the docket number that appears on the proposed stipulated decision does not properly include the "S", which designates that this case is being conducted as a small Tax Court case as elected by petitioners when they filed their petition.
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 3, 2021, will be deemed to have been ratified and affirmed by petitioners. It is further
ORDERED that the caption in this case is amended by deleting the letter "S" from the docket number. It is further
ORDERED that the Clerk of the Court is directed to change the Court's records to reflect the deletion. It is further
ORDERED that in all other respects petitioners' I.R.C. section 7463 election remains in full force and effect.