Opinion
5618-24S
05-20-2024
LEE J. ELLIOTT, SR. & THERESA J. ELLIOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 16, 2024, Frances A. Tomes electronically filed a document titled "Substitution of Counsel for Petrs. Lee J. Elliott, Sr. & Theresa J. Elliott." This filing appears to be in the nature of an entry of appearance.
Upon due consideration of the record in the above-docketed matter, and for cause, it is
ORDERED that the document filed May 16, 2024, at Docket Index No. 8 shall be recharacterized as an Entry of Appearance by Frances A. Tomes as counsel on behalf of petitioners.