Opinion
29427-21
01-26-2023
DEBONETTE WYATT & DEVIN JAMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge.
This case is calendared for an in-person trial at the session of the Court scheduled to commence on February 13, 2023, in Baltimore, Maryland.
On January 17, 2023, the parties filed a proposed stipulated decision. That proposed stipulated decision bared only a signature typewritten in a cursive font for respondent. The Court's procedures requires at minimum a digital image of an actual signature.
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. Stylized signatures (e.g., signing with "/s" or using cursive font) are not acceptable.
Accordingly, it is
ORDERED that the parties' proposed stipulated decision, filed January 17, 2023, at Docket Index No. 9, is hereby stricken from the record in this case. It is further
ORDERED that, on or before January 30, 2023, the parties shall file a revised signed proposed stipulated decision.