From Casetext: Smarter Legal Research

Rice v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 15000-22 (U.S.T.C. Aug. 16, 2022)

Opinion

15000-22

08-16-2022

TASHA RICE & MARVIN RICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On June 23, 2022, correspondence from or on behalf of petitioners was filed as a petition commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signatures (or authorized digital signature) of petitioners or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, as necessary for jurisdictional purposes.

Thereafter, a proposed stipulated decision bearing both petitioners' signatures was filed electronically with the Court on August 11, 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, petitioner's 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 23, 2022, shall be deemed to have been ratified and affirmed.


Summaries of

Rice v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 15000-22 (U.S.T.C. Aug. 16, 2022)
Case details for

Rice v. Comm'r of Internal Revenue

Case Details

Full title:TASHA RICE & MARVIN RICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 16, 2022

Citations

No. 15000-22 (U.S.T.C. Aug. 16, 2022)