Opinion
5342-22
01-26-2023
JOHN 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 bared only a signature typewritten in a cursive font for respondent. On January 18, 2023, the Court issued an order striking the parties' proposed stipulated decision and directed the parties to file, on or before January 31, 2023, a revised decision bearing an original signature of respondent. On January 18, 2023, the parties filed a settlement stipulation and a proposed stipulated decision. That settlement stipulation and proposed stipulated decision bared only a signature typewritten in a cursive font for respondent. The Court again reminds the parties of the Court's procedures which 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' settlement stipulation, filed January 18, 2023, at Docket Index No. 12, is hereby deemed stricken from the record in this case. It is further
ORDERED that the parties' proposed stipulated decision, filed January 18, 2023, at Docket Index No. 11, is hereby stricken from the record in this case. It is further
ORDERED that, on or before January 30, 2023, the parties shall file a revised settlement stipulation bearing an original signature of respondent.