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Robles v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 33895-21 (U.S.T.C. Aug. 15, 2022)

Opinion

33895-21

08-15-2022

LORENZO ROBLES & GRISELDA ROBLES, 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 the original signatures of petitioners or of a practitioner admitted to practice before this Court who represents petitioners, 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 August 10, 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 October 28, 2021, will be deemed to have been ratified and affirmed by petitioners.


Summaries of

Robles v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 33895-21 (U.S.T.C. Aug. 15, 2022)
Case details for

Robles v. Comm'r of Internal Revenue

Case Details

Full title:LORENZO ROBLES & GRISELDA ROBLES, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 15, 2022

Citations

No. 33895-21 (U.S.T.C. Aug. 15, 2022)