Opinion
1353-21L
10-29-2021
Michael J. Matthews Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge.
This case is currently set to be called on December 6, 2021, at the session of the Court for cases in which New Orleans, Louisiana was selected as the place of trial. On October 28, 2021, the Commissioner electronically filed documents as a motion to remand. What was actually filed contained two documents, a document captioned as a joint motion to remand and a transmittal letter. The purportedly joint motion is not signed by Mr. Matthews. The transmittal letter is addressed to Mr. Matthews and asks him to sign and return a copy of the motion. That transmittal letter is dated October 28, 2021, and indicates that it is being sent by overnight delivery.
We infer that this documents were filed in error. The transmittal letter and the accompanying motion appear to not yet have been delivered to Mr. Matthews. And a motion not signed by or on behalf of one of the parties is not joint. We will strike the pending motion, and either the Commissioner can file a motion representing that Mr. Matthews concurs in the motion (see Rule 50(a)) or the parties can file a joint motion. It is
ORDERED that the joint motion to remand filed October 28, 2021, is denied without prejudice.