Opinion
23235-21
08-05-2022
DAVID ZIMKOWSKI & BOBBIE G. ZIMKOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order dated September 24, 2021, the Court directed petitioner Bobbie G. Zimkowski to file a ratification of petition bearing her original signature. No ratification of petition has been received. A proposed stipulated decision bearing petitioner Bobbie G. Zimkowski's signature was filed electronically with the Court on July 18, 2022. 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 Bobbie G. Zimkowski's intention to file and prosecute this 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 June 28, 2021, will be deemed to have been ratified and affirmed by petitioner Bobbie G. Zimkowski.