Opinion
2612-22
09-16-2022
GERARD ROMAIN & ROSINA ROMAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served June 22, 2022, the Court directed petitioners to file a Ratification of Petition. No ratification of petition has been received. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on September 14, 2022. 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, petitioners' intention to file and prosecute the case in this forum has been adequately verified.
On March 17, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not executed by petitioner. Because petitioners' intention to file and prosecute the case in this forum has been adequately verified, the Court will deny respondent's motion to dismiss.
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 January 24, 2022, will be deemed to have been ratified and affirmed by petitioners. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied.