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The parties or their attorneys may stipulate as to the correctness of the entire record on appeal or any portion thereof in lieu of certification. Stipulation in lieu of certification.Instant access to fillable Microsoft Word or PDF forms. Minimize the risk of using outdated forms and eliminate rejected fillings. This form is available on Westlaw. Easily search more than 600,000 legal forms to find the exact form you need. Tax Court Rule 91 requires the parties to prepare a comprehensive stipulation of facts before the trial. (3) a stipulation in lieu of certification pursuant to CPLR 5532 or, if the parties are unable to stipulate, an order settling the record. Certification No. 517401. (3) a stipulation in lieu of certification pursuant to CPLR 5532 or, if the parties are unable to stipulate, an order settling the record.