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Fox & Abraham Orthodontics, P.C. v. Comm'r of Internal Revenue

United States Tax Court
Jun 16, 2023
No. 1532-23 (U.S.T.C. Jun. 16, 2023)

Opinion

1532-23

06-16-2023

FOX & ABRAHAM ORTHODONTICS, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On February 16, 2023, the petition in this case was filed. That petition was signed by Elizabeth C. Petite. By signing the petition, Elizabeth C. Petite entered an appearance in this case. On June 1, 2023, a Designation of Counsel David Fischer to Receive Service, which is in nature an Entry of Appearance reflecting David Fischer, was filed using Elizabeth C. Petite's electronic access code. Such Entry of Appearance was thus reflected on the docket record as an entry of appearance by Elizabeth C. Petite, a moot action.

Upon due consideration, it is

ORDERED that the above-referenced Designation of Counsel David Fischer to Receive Service, filed June 1, 2023, is hereby stricken from the Court's record in this case. David Fischer is advised that if he wishes to enter an appearance as counsel for petitioners in this case, he must electronically file such entry of appearance not using the electronic access code issued to Elizabeth C. Petite or other such practitioner. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on David Fischer at his address in the Designation of Counsel David Fischer to Receive Service.


Summaries of

Fox & Abraham Orthodontics, P.C. v. Comm'r of Internal Revenue

United States Tax Court
Jun 16, 2023
No. 1532-23 (U.S.T.C. Jun. 16, 2023)
Case details for

Fox & Abraham Orthodontics, P.C. v. Comm'r of Internal Revenue

Case Details

Full title:FOX & ABRAHAM ORTHODONTICS, P.C., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jun 16, 2023

Citations

No. 1532-23 (U.S.T.C. Jun. 16, 2023)