Opinion
24179-21
07-26-2022
STEPHANIE SCOTT & MATTHEW SCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order dated October 12, 2021, the Court directed petitioner Matthew Scott to file a ratification of petition bearing petitioner's original signature. No ratification of petition has been received from Matthew Scott. A proposed stipulated decision bearing Matthew Scott's signature was filed electronically with the Court on June 27, 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, Matthew Scott's 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 July 6, 2021, will be deemed to have been ratified and affirmed by petitioner Matthew Scott.