Opinion
36427-21
03-31-2022
LISA WELLS & MARCUS WELLS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
By Order served March 16, 2022, the Court directed petitioner Marcus Wells to file a Ratification of Petition. No ratification of petition has been received. A proposed stipulated decision bearing petitioner Marcus Wells' signature was filed electronically with the Court on March 30, 2022. Insofar 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, petitioner Marcus Wells' intention to file and prosecute the case in this forum has been adequately verified.
After due consideration and for cause, it is
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed December 14, 2021, will be deemed to have been ratified and affirmed by petitioner Marcus Wells.