Opinion
19758-23L
09-09-2024
MARIAN MEDICAL, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 5, 2024, the parties filed a Proposed Stipulated Decision. The Proposed Stipulated Decision does not contain a proper signature block for petitioner. Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure directs that, in a signature block, "An individual rather than a firm name must be used, except that the signature of a petitioner corporation or unincorporated association must be in the name of the corporation or association by one of its active and authorized officers or members, as for example 'Mary Doe, Inc., by Richard Roe, President.'" Here, the individual who signed on behalf of petitioner is not identified in the signature block.
Upon due consideration of the above, and for cause, it is
ORDERED that the above-referenced Proposed Stipulated Decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before September 27, 2024, the parties shall file a revised proposed stipulated decision.