Opinion
2805-22S
03-30-2023
SAMUEL STONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On March 22, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration. Upon review, it appears respondent's signature on that document was made using a computer font. While the Court permits the filing of documents bearing imaged or digitized signatures, the use of computer fonts is not acceptable. Frequently Asked Questions About DAWSON on the Court's website, www.ustaxcourt.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.
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.
Upon due consideration of the foregoing, 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 19, 2023, the parties shall file a revised Proposed Stipulated Decision.