Opinion
5342-22
01-18-2023
JOHN C. GARNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge.
This case is calendared for an in-person trial at the session of the Court scheduled to commence on February 13, 2023, in Baltimore, Maryland.
On January 13, 2023, the parties filed a proposed stipulated decision. That proposed stipulated decision references a "stipulation of the parties" however, no such stipulation has been filed. Furthermore, the parties' proposed stipulated decision bared only a signature typewritten in a cursive font for respondent. The Court's procedures requires 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.
Accordingly, it is
ORDERED that the parties' proposed stipulated decision, filed January 13, 2023, at Docket Index No. 9, is hereby deemed stricken from the record in this case. It is further
ORDERED that, on or before January 31, 2023, the parties shall file a revised signed proposed stipulated decision.