Opinion
18482-19S
10-18-2021
Gerardo Del Cerro Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 15, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the decision bears only a signature typewritten in a cursive font for respondent, whereas Tax Court procedures require at minimum a digital image of an actual signature. Per the DAWSON guidance:
CAN I SUBMIT A DOCUMENT WITH A DIGITIZED SIGNATURE IN DAWSON?
Yes. Parties may submit a high-resolution or PDF document bearing either imaged or digitized signatures in satisfaction of the requirements of Rule 23(a)(3), Tax Court Rules of Practice and Procedure. Stylized signatures (e.g., signing with "/s" or using cursive font) are not acceptable.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed October 15, 2021, is hereby deemed stricken from the Court's record in this case.