Opinion
27389-21
02-10-2022
Mary D. Roe & Kevin P. Roe Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
By Order dated November 9, 2021, the Court directed petitioners to file a ratification of petition bearing petitioners' original signatures. No ratification of petition has been received. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on January 19, 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 August 2, 2021, will be deemed to have been ratified and affirmed by petitioners.