Opinion
7826-22
05-20-2024
SHARRON C. GAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 15, 2024, the parties jointly filed a Proposed Stipulated Decision. Respondent's counsel's name is not printed below the signature. As relevant here, Rule 23(a)(3), Tax Court Rules of Practice and Procedure, provides that a party's counsel's name and Tax Court bar number must be typed or printed immediately beneath the signature of the party's counsel.
In addition, upon further review of the record in this case, it appears that the caption should be amended to correct petitioner's middle initial.
Upon due consideration of the above, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed May 15, 2024, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before May 31, 2024, the parties shall file a revised Proposed Stipulated Decision. It is further
ORDERED that the caption of this case is amended to read "Sharron G. Gay, Petitioner v. Commissioner of Internal Revenue, Respondent".