Opinion
22281-21
03-07-2022
Michael Wayne Washington & Devonne J. Washington Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on September 11, 2021. However, that petition was not signed by petitioners or a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules.
On March 3, 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 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' 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 11, 2021, shall be deemed to have been ratified and affirmed by petitioners.