Opinion
15404-23
11-27-2023
LACONIA CLINIC P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 21, 2023, respondent filed an Answer in this case. The Answer bears a proper signature on the signature block for attorney Ian T. Rossi. However, the signature on the signature block for attorney Molly H. Donohue does not comply with Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure, insofar as it bears the name of attorney William B. Belvin rather than Ms. Donohue. Moreover, the Answer does not include a signature block for Mr. Belvin, and it is therefore unclear to the Court whether Mr. Belvin intends to enter an appearance on behalf of respondent in this case.
Upon due consideration and for cause, it is
ORDERED that at this time no appearance by William B. Belvin or Molly H. Donohue will be entered on behalf of respondent.