Opinion
2162-20
09-01-2021
Ralph Mandaro & Nancy Mandaro Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 2, 2021, Rachel L. Schiffman improperly filed an Entry of Appearance as counsel for respondent in paper form. An Entry of Appearance must be electronically filed. See Rule 26(b), Tax Court Rules of Practice and Procedure. The Entry of Appearance was not accompanied by a motion for exception from electronic filing. Accordingly, we will strike as improperly filed Ms. Schiffman's Entry of Appearance.
Upon due consideration, it is
ORDERED that Counsel Rachel L. Schiffman's Entry of Appearance, filed August 2, 2021, is hereby deemed stricken from this case. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Rachel L. Schiffman at her address as set forth in her Entry of Appearance. Ms. Schiffman is advised that in order for her to be recognized by the Court as counsel for respondent in this case, she must file an appropriate entry of appearance in this case.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
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