Opinion
16314-19
06-29-2021
Christopher J. Bumgarner & Kerrey D. Bumgarner Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Joseph H. Gale Judge.
On June 16, 2021, the parties electronically filed a Proposed Stipulated Decision. Upon review of the proposed decision, the Court notes that respondent's counsel's signature is not "subscribed in writing", see Rule 23(a)(3), Tax Court Rules of Practice and Procedure, but merely a typewritten entry of counsel's name in cursive font. Accordingly, it is not acceptable.
The foregoing considered and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed June 16, 2021, is hereby stricken from the Court's record in this case. It is further
ORDERED that, on or before July 19, 2021, the parties shall file a revised Proposed Stipulated Decision.