With so much going on, both online and in the real word, I hadn’t blogged a bunch orders (hi, Judge Holmes) wherein Ch J Maurice B (“Mighty Mo”) Foley bounced joint stipulated decisions and the like because the IRS’ counsels’ signatures were digital and not wet-ink.

I see today on the new, only-marginally-improved, jazzy Tax Court website that Ch J Mighty Mo, bowing to the unavoidable constraints of the COVID-19 new reality, will allow e-signatures on joint stipulated decisions, sidestepping 15USC§7003(b)(1).

There’s more, so look here: https://ustaxcourt.gov/resources/press/08062020.pdf

Now all we need is for Ch J Mighty Mo to energize Rule 34(a), and allow e-signed petitions and amendments thereto. Too bad he didn’t do so yesterday.