Opinion
15445-22
03-01-2023
AYMAN MAHFOUZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PATRICK J. URDA JUDGE
This case is currently calendared for trial at the Court's Los Angeles, California trial session, which is scheduled to begin June 12, 2023.
On February 16, 2023, the parties filed a joint proposed stipulated decision document resolving this case. Upon review, the joint proposed stipulated decision bears only a signature typewritten in a cursive font for counsel for petitioner Ayman Mahfouz, whereas Tax Court procedures require at a minimum a digital signature of an actual signature or use of an authentication program. 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.
• PDFs of documents bearing an actual signature are acceptable.
• Documents signed using an authentication program (e.g., Adobe or DocuSign) are acceptable. . 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 joint proposed stipulated decision document is stricken from the Court's record in this case.