Opinion
8434-21
03-14-2022
Michael J. Cummings & Connie A. Cummings Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On March 10, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, upon review of the record, the Court notes that Mark J. Miller, the attorney who has signed the Proposed Stipulated Decision on behalf of respondent, has not entered an appearance in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before March 24, 2022, Mark J. Miller shall file an entry of appearance for respondent in this case.