Opinion
7244-24
09-20-2024
SHYNAYA DRYDEN & LANCE DRYDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 19, 2024, respondent filed a Substitution of Counsel for Respondent. However, there is no certificate attached thereto showing that service has been made on petitioner Lance Dryden. See Rule 21, Tax Court Rules of Practice and Procedure. Although petitioner Shynaya Dryden has consented to receive electronic service in this case, petitioner Lance Dryden has not.
Upon due consideration and for cause, it is
ORDERED that, together with this Order, the Clerk of the Court shall serve on petitioner Lance Dryden a copy of respondent's Substitution of Counsel for Respondent.