Opinion
144-21
12-17-2021
Gero G. McClellan & Elizabeth F. McClellan Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On December 16, 2021, the parties filed a proposed stipulated decision for the Court's consideration. Upon review thereof, the Court notes that respondent's counsel's signature on the proposed decision was made using cursive font, which is not acceptable by the Court. Information regarding acceptable imaged or digitized signatures is available on the Court's website under the "Case Management" section of the "Frequently Asked Questions About DAWSON" available at www.ustaxcourt.gov/dawson_faqs.html. Additionally, the Court notes that the proposed decision improperly refers to the I.R.C. section 6662(a) penalties determined in the notice of deficiency as "addition[s] to tax". In view of the foregoing, the Court is unable to process the parties' proposed stipulated decision.
Accordingly, and for cause, it is
ORDERED that the parties' proposed stipulated decision, filed December 16, 2021, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before January 14, 2022, the parties shall file a revised proposed stipulated decision.