Opinion
16954-21S
09-13-2021
Virgina McGoey Van Epps & Scott Robert Van Epps Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
By Order served August 4, 2021, the Court directed petitioners to file a ratification of petition bearing petitioners' original signatures. To date, no ratification of petition has been received. However, a proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on August 31, 2021. 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' intentions to file and prosecute the case in this forum have been adequately verified.
Upon due consideration of the foregoing, it is
ORDERED that, when the stipulated decision is entered in due course, the petition in this case, filed May 11, 2021, shall be deemed to have been ratified and affirmed.
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