Opinion
27585-22
10-18-2023
RICARDO AGUIRRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge.
This case is on the calendar of the Court's November 13, 2023, trial session for Houston, Texas. On September 27, 2023, the Court directed petitioner to comply with Rule 24(b)(2) by providing the Court with petitioner's contact information (Doc. 9). On October 12, 2023, David Baudilio Mora filed an Entry of Appearance on behalf of petitioner (Doc. 12). On the same day, Mr. Mora filed a Motion to Change or Correct Docket Entry (Doc. 14).
The motion requests that the Entry of Appearance filed by Mr. Mora (Doc. 12) be "corrected" such that counsel's current address for purposes of this proceeding be shown as petitioner's address of record. Further, the motion states that "notices and correspondence concerning the above captioned case should be sent to this address."
Tax Court Rule 21(b)(5) states:
Counsel of Record: Whenever these Rules require or permit service to be made on a party represented by counsel who has entered an appearance, service must be made on that counsel unless the Court orders service on the party.
Upon review of the case, we confirmed that Mr. Mora receives electronic service. For this reason and because Mr. Mora has not resolved the concerns raised in the Court's September 27, 2023, Order, it is
ORDERED that the Motion to Change or Correct Docket Entry (Doc. 14) is denied.