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Sinclair v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2022
No. 35475-21S (U.S.T.C. Aug. 9, 2022)

Opinion

35475-21S

08-09-2022

JOHN A. SINCLAIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

By Order dated April 29, 2022, the Court directed petitioner to file a ratification of petition bearing petitioner's original signature. No ratification of petition has been received. A proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on July 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, 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 November 22, 2021, will be deemed to have been ratified and affirmed by petitioner.


Summaries of

Sinclair v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2022
No. 35475-21S (U.S.T.C. Aug. 9, 2022)
Case details for

Sinclair v. Comm'r of Internal Revenue

Case Details

Full title:JOHN A. SINCLAIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 9, 2022

Citations

No. 35475-21S (U.S.T.C. Aug. 9, 2022)