Opinion
7938-20S
10-08-2021
Phillip Michael Smith & Dawna R. Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
By Order dated August 21, 2020, the Court directed petitioner Dawna R. Smith to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case. The time for filing such a Ratification of Petition was subsequently extended by Order dated October 29, 2020. However, no Ratification of Petition has been received from petitioner.
Thereafter, a proposed stipulated decision bearing both petitioners' signature was filed electronically with the Court on September 30, 2021. 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 July 10, 2020, shall be deemed to have been ratified and affirmed.
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