Opinion
24414-21
03-11-2022
Braden Vawdrey & Emily Vawdrey Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
Upon review of the record, the Court notes that petitioner Emily Vawdrey did not sign the Petition in this case. However, on March 8, 2022, the parties filed a Proposed Stipulated Decision, resolving the underlying tax liability that is the subject of this proceeding. Insofar as the Court's procedures require a stipulated decision to bear the original signature of the taxpayer, provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, petitioner Emily Vawdrey's intentions to file and prosecute the case in this forum have 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 September 7, 2021, shall be deemed to have been ratified and affirmed by petitioner Emily Vawdrey. 1