Opinion
8045-21
11-09-2021
ORDER
Maurice B. Foley Chief Judge.
The petition filed to commence this case on March 8, 2021, was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. A proposed stipulated decision bearing petitioner's signature was filed with the Court on October 5, 2021. Accordingly, 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 will be deemed to have been ratified and affirmed by petitioner.