Opinion
25001-22
05-03-2023
DORAN BUFFINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 30, 2022, the petition to commence this case was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual eFiling the petition serves as the signature of the individual filing the petition. If the petition is being filed by multiple practitioners, the Petition should be signed by the additional practitioners. However, review shows that the petition does not bear the signatures of counsels Lindsey W. Cooper and M. Linsay Boyce. The Tax Court's procedures require at a minimum a digital image of an actual signature or use of an authentication program. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov. If petitioner's counsels wishes to be recognized as counsel of record in this case, it will be necessary at this juncture to electronically file an entry of appearance on behalf of petitioner in accordance with Rule 24 Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that Lindsey W. Cooper, shall file a entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioner. It is further
ORDERED that M. Linsay Boyce, shall file a entry of appearance, if she wishes to enter her appearance in this case as counsel for petitioner. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this order on Lindsey W. Cooper and M. Linsay Boyce at the address listed for themselves in the petition.