Sec. 14.12.01.03. Signatures, Captions, etc

48:02 21-010-P/E (REG.-VARIOUS) EMERGENCY ACTION IN EFFECT 12/18/2020-6/11/2021

14.12.01.03

.03 Signatures, Captions, etc.

A. Petitions of Appeal, Answers, and other pleadings filed with the Court shall be signed by the Petitioner or Respondent, as the case may be, or by an attorney admitted to practice before the Court of Appeals of Maryland representing such Petitioner or Respondent. A pleading by an individual taxpayer shall be signed by the taxpayer himself or by his attorney. A pleading by a partnership shall be signed by the attorney representing the same, or by a member of the partnership. A pleading by a corporation shall be signed by the attorney representing the same or by an officer of the corporation. The person signing a pleading shall type or print his name, capacity, mailing address, email address, if available, and telephone number beneath his signature. During the pendency of an appeal, a party shall notify the Tax Court of a change in the party’s mailing address, email address, and phone number.

B. All papers filed with the Court must be in clear and legible form. Printed forms for Petitions furnished by the Clerk may be used, but are not compulsory.

C. All papers shall be bound together at the side only, and shall have no backs or covers. The left-hand margin shall be at least one and one-half inches wide.

D. All papers shall have a caption and a signature.