Opinion
22493-21S
07-29-2022
JASON MATTHEW SPOONER & PATRICIA ANN-MARIE SPOONER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served September 21, 2021, the Court directed petitioners to file in the above-docketed matter a Ratification of Petition, ratifying the petition previously filed in this case. However, no Ratification of Petition has been received from petitioners.
Thereafter, a proposed stipulated decision bearing both petitioners' signatures was filed electronically with the Court on July 25, 2022. 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, petitioners' 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 June 14, 2021, shall be deemed to have been ratified and affirmed.