Opinion
8091-23
06-30-2023
JOSE O. LEJARZA & ALICIA C. REYES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 29, 2023, respondent filed an Answer in the above-docketed matter. The Answer bears a proper signature on the signature block for Daniel A. Reynolds. However, the signature on the signature block for Jeffrey D. Heiderscheit does not comply with Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure, insofar as it appears to bear the name of Sheila R. Pattinson rather than Mr. Heiderscheit.
In consideration of the foregoing, it is
ORDERED that at this time no appearance by Jeffrey D. Heiderscheit will be entered on behalf of respondent.