In Uncategorized on 11/15/2013 at 17:09

Ch J Thornton is echoing Neil Diamond’s 1972 hit in Beata Kulish, Docket No. 13240-13S, filed 11/15/13.

It’s a run-of-the-papermill order. Beata filed a paper Amendment to Petition, but the eagle eyes at 400 Second Street, NW, noticed that the paper did not bear Beata’s original autograph. There are dozens of such orders coming out of Tax Court every day, telling the non-signers to sign on the dotted line.

But Ch J Thornton is unusually specific: “An Amendment to Petition, bearing an original signature (preferably in blue ink), must be submitted to the Court in paper form.” Order, at p. 1. (Emphasis added).

We all know that Rule 26(b)(1) prohibits e-filing of certain documents, as listed on the Tax Court website e-filing instructions link. And on page 25 of the e-filing instructions, Amendments to Petitions get a bold-faced “No”.

So it has to be paper; and make sure when the petitioner signs, they use blue ink.


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