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Simko v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 32411-21 (U.S.T.C. Aug. 19, 2022)

Opinion

32411-21

08-19-2022

DAVID A. SIMKO & THERESA A. SIMKO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

The petition in this case was filed on October 18, 2021. That petition does not bear the original signature of petitioner Theresa A. Simko or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing Mrs. Simko's signature was filed electronically with the Court on August 15, 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, Mrs. Simko'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 October 18, 2021, shall be deemed to have been ratified and affirmed by Mrs. Simko.


Summaries of

Simko v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 32411-21 (U.S.T.C. Aug. 19, 2022)
Case details for

Simko v. Comm'r of Internal Revenue

Case Details

Full title:DAVID A. SIMKO & THERESA A. SIMKO, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 19, 2022

Citations

No. 32411-21 (U.S.T.C. Aug. 19, 2022)