Opinion
22532-21S
06-07-2022
NICHOLAS KENT SMITH & ZANDRA DANISE SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served September 20, 2021, the Court directed petitioners to file a Ratification of Petition. No ratification of petition has been received. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on June 6, 2022. Insofar as the Court's procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioners' intention to file and prosecute the case in this forum has been adequately verified.
After due consideration and for cause, it is
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed June 17, 2021, will be deemed to have been ratified and affirmed by petitioners.