Opinion
14359-20
08-09-2021
Jesse Santiago Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition filed to commence this case on December 8, 2020, does not bear the original signature of petitioner, as required by the Tax Court Rules of Practice and Procedures. A proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on July 1, 2021. 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, 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 will be deemed to have been ratified and affirmed by petitioner.