Opinion
10340-22
04-11-2023
RODGER L. SPENCER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 7, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the decision bears only a typewritten signature for counsel for petitioner, whereas Tax Court procedures require at minimum a digital image of an actual signature or use of an authentication program. Per the DAWSON guidance:
CAN I SUBMIT A DOCUMENT WITH A DIGITIZED SIGNATURE IN DAWSON?
. Yes. 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.
o PDFs of documents bearing an actual signature are acceptable.
o Documents signed using an authentication program (e.g., Adobe or DocuSign) are acceptable.
o Stylized signatures (e.g., signing with "/s" or using cursive font) are not acceptable.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed April 7, 2023, is hereby deemed stricken from the Court's record in this case.