Opinion
8306-21
11-24-2021
Nancy E. Wichman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 9, 2021, 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, petitioner's intention to file and prosecute the case in this forum has 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 March 11, 2021, shall be deemed to have been ratified and affirmed by petitioner.