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Tate v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 18685-22 (U.S.T.C. Nov. 30, 2022)

Opinion

18685-22

11-30-2022

BRENDA J. TATE & JOE E. TATE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

By Order dated August 30, 2022, the Court directed petitioners to file a ratification of petition bearing petitioners' original signatures. No ratification of petition has been received. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on November 18, 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, petitioners' 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 August 12, 2022, will be deemed to have been ratified and affirmed by petitioners.


Summaries of

Tate v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 18685-22 (U.S.T.C. Nov. 30, 2022)
Case details for

Tate v. Comm'r of Internal Revenue

Case Details

Full title:BRENDA J. TATE & JOE E. TATE, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 18685-22 (U.S.T.C. Nov. 30, 2022)