In Uncategorized on 05/06/2020 at 17:52

No, I have no case pending in US Tax Court. I do have a petition to the Court of a different kind. I’ve been advocating for the end of the wet-ink snail-mail petition and amended petition for some time now. Rule 23(a)(3) should be brought into the first year of the Twenty-First Century, now that we are halfway through the twentieth year thereof.

All y’all will recollect the Electronic Signatures in Global and National Commerce Act (ESIGN, Pub. L.106-229, 114 Stat. 464, enacted June 30, 2000, 15 USC ch. 96). That enactment provided for electronic signatures in interstate and foreign commerce, as all, or almost all, States had their own enactments.

Of course, that statute made the use of electronic signatures optional. Any party could opt for wet-ink snail-mail. So, for example, does our New York State Technology Law Section 309.

So, when I read Brandon Tucker & Kanhnilla Tucker, Docket No. 2355-20, filed 5/6/20, I see that perhaps the dawn of the age of technology is slowly breaking over the locked-down Glasshouse.

Thus spake Ch J Maurice B (“Mighty Mo”) Foley.

“On April 22, 2020, the parties electronically filed a Proposed Stipulated Decision bearing petitioners’ signatures. To the extent that the Court’s procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioners’ intention to file and prosecute this case in this forum has been adequately verified.” Order, at p.1.

So why not e-signed and e-filed petitions and amendments, with wet-inks retained, and delivered on request to IRS, Court or intervenor? And anyone can opt out.

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