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Wong v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 27921-21S (U.S.T.C. Aug. 31, 2022)

Opinion

27921-21S

08-31-2022

SIMON S. WONG & THERESA M. ROONEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN, CHIEF JUDGE

The petition in this case was filed on October 22, 2021. That petition does not bear the original signature of petitioner Theresa M. Rooney or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing Mrs. Rooney's signature was filed electronically with the Court on August 26, 2022. 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, Mrs. Rooney'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 October 22, 2021, shall be deemed to have been ratified and affirmed by Mrs. Rooney.


Summaries of

Wong v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 27921-21S (U.S.T.C. Aug. 31, 2022)
Case details for

Wong v. Comm'r of Internal Revenue

Case Details

Full title:SIMON S. WONG & THERESA M. ROONEY, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 31, 2022

Citations

No. 27921-21S (U.S.T.C. Aug. 31, 2022)