Opinion
8193-23
08-09-2024
WILLIAM M. SWANER, JENNIFER FOGLESONG, NEXT FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
JOSEPH W. NEGA JUDGE.
On July 18, 2024, the parties filed a proposed stipulated decision. Upon review, it appears that the signature block contains the name of petitioner, however the document is signed by the next friend. The signature block must match the name of the person signing the document and should therefore be corrected to reflect the name of the next friend.
Accordingly, it is
ORDERED that the proposed stipulated decision, filed July 18, 2024, is stricken. It is further
ORDERED that on or before September 23, 2024, the parties shall file a corrected proposed stipulated decision.