Opinion
11355-21S
10-21-2021
Alan B. Crawford Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 20, 2021, a Substitution of Counsel for respondent was filed. That document purports to substitute Gordon P. Sanz as respondent's counsel for Paul C. Feinberg, who is withdrawing as respondent's counsel. However, it appears that Paul C. Feinberg was never counsel of record for respondent in this case.
Upon due consideration and for cause, it is
ORDERED that the Substitution of Counsel for Respondent, filed October 20, 2021, is recharacterized as an Entry of Appearance for Respondent.