Opinion
19335-22S
03-03-2023
TRACY SUE SABIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 2, 2023, the parties filed a proposed stipulated decision for the Court's consideration. Upon review, it appears petitioner's signature on that document was made using a cursive computer font. While the Court permits the filing of documents bearing imaged or digitized signatures, the use of cursive computer fonts is not acceptable. Frequently Asked Questions About DAWSON on the Court's website, wwwustaxcourt.gov, provides the following information:
• 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.
Upon due consideration, it is
ORDERED that the parties' above-referenced proposed stipulated decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before April 3, 2023, the parties shall file a revised proposed stipulated decision.