Opinion
2024-21S
09-09-2021
Deviet A. McClendon Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On August 20, 2021, the parties filed a Joint Proposed Stipulated Decision and a Joint Settlement Stipulation. Petitioner's then-counsel, Patrick W. Thomas, signed each of these documents on behalf of petitioner.
Thereafter, on September 2, 2021, David R. Pruitt filed a Substitution of Counsel, substituting himself for Mr. Thomas. In view of the fact that neither the proposed decision nor the settlement stipulation bears the original signature of petitioner's current counsel, Mr. Pruitt, as required under Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure, we will strike the aforementioned filings as set forth below.
Upon due consideration and for cause, it is
ORDERED that the parties' Joint Proposed Stipulated Decision, and Joint Settlement Stipulation, filed August 20, 2021, are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before October 1, 2021, the parties shall file a revised Joint Proposed Stipulated Decision and a revised Joint Settlement Stipulation.
1