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Ung v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 3667-21S (U.S.T.C. Mar. 29, 2023)

Opinion

3667-21S

03-29-2023

SIA KIM UNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

On March 28, 2023, the parties filed a Proposed Stipulated Decision (index #12). Upon review it was seen that the signature on petitioner's petition, "Tommy Ung" does not match the signature on the decision document "Sia Kim Ung". The Court notes that in his Motion for Continuance, respondent explains that when petitioner and respondent's counsel spoke on the phone, petitioner stated that he goes by "Tommy," the name on the signature line of the petition. However, the signatures must match although signing "Sia Kim Ung (Tommy Ung)" is also acceptable. However, the Proposed Stipulated Decision filed by the parties on March 28, 2023, as it stands is erroneous, and we will strike it.

Upon due consideration and for cause, it is hereby:

ORDERED that the parties Proposed Stipulated Decision filed March 28, 2023, (index #8) is stricken from the Court's record in this case. It is further

ORDERED that on or before April 28, 2023, the parties shall file a corrected Proposed Stipulated Decision bearing the correct signatures from the parties.


Summaries of

Ung v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 3667-21S (U.S.T.C. Mar. 29, 2023)
Case details for

Ung v. Comm'r of Internal Revenue

Case Details

Full title:SIA KIM UNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 29, 2023

Citations

No. 3667-21S (U.S.T.C. Mar. 29, 2023)