Opinion
18972-22
10-19-2022
LLOYD S. HOWARD, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 14, 2022, Jeffrey L. Heinkel filed the Answer on behalf of respondent and entered an appearance in this case. Michael S. Hensley also attempted to enter an appearance via the Answer. In pertinent part, the Court's DAWSON Practitioner Training Guide, at pages 26-27, explains and
Entry of Appearance for Respondent (the IRS)
* * * * * * Efiling the first IRS document using a DAWSON account will serve as that attorney's Entry of Appearance. The Court will manually associate (enter an appearance for) any additional IRS attorney(s) who signed that first document.
Because each additional IRS attorney must sign the document and Michael S. Hensley failed to sign the Answer, Michael S. Hensley has not entered an appearance as counsel in this case. A copy of the DAWSON Practitioner Training Guide is posted in the Rules & Guidance section of the Court's website at www.ustaxcourt.gov. If Michael S. Hensley wishes to enter an appearance as counsel for respondent in this case, Michael S. Hensley is advised to file a proper entry of appearance. See Tax Court Rule 24(a)(3).
Upon due consideration, it is
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this Order on Michael S. Hensley at his address in the Answer.