Opinion
1064-21S
09-16-2021
Jenifer White Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 5, 2021, petitioner filed a timely petition to commence this case. However, upon review, it appears that the petition does not bear the original signature of petitioner, as required by the Tax Court Rules of Practice and Procedure. The Court notes that petitioner's signature thereon was made using cursive font, which is not acceptable by the Court.
On September 13, 2021, the parties filed a proposed stipulated decision resolving the underlying tax liability that is the subject of this proceeding. 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's intention to file and prosecute the case in this forum has 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 March 5, 2021, shall be deemed to have been ratified and affirmed by petitioner.
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