Opinion
33135-21
10-12-2022
AARON SIMON & ARDLEE SIMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order dated July 26, 2022, the Court directed petitioner Aaron Simonto file a ratification of petition bearing petitioner's original signature. No ratification of petition has been received. A proposed stipulated decision bearing Aaron Simon's signature was filed electronically with the Court on October 4, 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, petitioner'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 October 20, 2021, will be deemed to have been ratified and affirmed by petitioner Aaron Simon.