Opinion
14341-21
04-22-2022
JENNIFER A. SCHARF & DYLAN H. SCHARF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on April 28, 2021. That petition does not bear petitioners' original signatures, or the original signature of counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing both petitioner's signature was filed electronically with the Court on April 20, 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 April 28, 2021, shall be deemed to have been ratified and affirmed by petitioners.