Opinion
17635-21
02-14-2022
Steven Smith Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order dated August 10, 2021, 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 January 25, 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 May 20, 2021, will be deemed to have been ratified and affirmed by petitioner.