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Duffell v. Comm'r of Internal Revenue

United States Tax Court
Mar 11, 2022
No. 36679-21 (U.S.T.C. Mar. 11, 2022)

Opinion

36679-21

03-11-2022

Kevin C. Duffell Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

On March 9, 2022, the parties filed a proposed stipulated decision for the Court's consideration. However, respondent's counsel's signature on that document appears to have been made using a cursive computer font. While the Court permits the filing of documents signed with imaged or digitized signatures, the use of cursive fonts is not acceptable. See Frequently Asked Questions About DAWSON on the Court's website, www.ustaxcourt.gov, for examples of acceptable imaged or digitized signatures. In addition, it appears that the record in this case does not contain a copy of the notice of deficiency on which this case is based.

Upon due consideration, it is

ORDERED that the parties' proposed stipulated decision, filed March 9, 2022, is stricken from the Court's record in this case. It is further

ORDERED that, on or before April 22, 2022, respondent shall file a Response to this Order and attach thereto a complete copy of the notice of deficiency on which this case is based. It is further

ORDERED that, on or before April 22, 2022, the parties shall file a revised proposed stipulated decision.


Summaries of

Duffell v. Comm'r of Internal Revenue

United States Tax Court
Mar 11, 2022
No. 36679-21 (U.S.T.C. Mar. 11, 2022)
Case details for

Duffell v. Comm'r of Internal Revenue

Case Details

Full title:Kevin C. Duffell Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Mar 11, 2022

Citations

No. 36679-21 (U.S.T.C. Mar. 11, 2022)