Opinion
9598-22
01-12-2024
JIMMY D. LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 10, 2024, the parties filed a Proposed Stipulated Decision. However, the proposed decision document does not contain a proper signature block below the signature of respondent's counsel. Rule 23(a)(4) of the Tax Court Rules of Practice and Procedure directs that a proposed decision document must omit a party's mailing address, email address, and telephone number. Here, the Court notes that respondent's counsel has included this information.
That being so, it is
ORDERED that the parties' Proposed Stipulated Decision is deemed stricken from the Court's record in this case. It is further ORDERED that, on or before February 5, 2024, the parties shall file a revised Proposed Stipulated Decision.