Opinion
12414-21
11-10-2022
ALORIA OF WORCESTER, LLC, TIMOTHY RASSIUS, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 9, 2022, the parties filed a Joint Proposed Stipulated Decision pursuant to Rule 248(a), Tax Court Rules of Practice and Procedure. Upon review of the proposed decision, the Court notes that the Tax Matters Partner did not sign the proposed stipulated decision, instead counsel for the Tax Matters Partner signed the proposed stipulated decision on behalf of the Tax Matters Partner. The signature required by Rule 248(a) is the signature of the Tax Matters Partner and not the signature of counsel for the Tax Matters Partner. See Note to Rule 248, 90 T.C. 1375.
Upon due consideration and for cause, it is
ORDERED that the parties' Joint Proposed Stipulated Decision, filed November 9, 2022, is hereby deemed stricken from the Court's record in this case.