Opinion
35112-21S
04-08-2024
LISA MOORE, PETITIONER AND JEROME MOORE, INTERVENOR, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Zachary S. Fried Special Trial Judge.
On March 27, 2024, petitioner's counsel, George Daniel Curran, Jr., electronically filed an Entry of Appearance for Petr. Lisa Moore. No certificate of service is attached to the Entry of Appearance. A review of the record in this case shows that intervenor Jerome Moore has not consented to receive electronic service. Although a certificate of service is not required when a document is electronically filed in a case where all parties have consented to electronic service, a party who electronically files a document must make paper service on any party, such as intervenor Jerome Moore, who has not consented to electronic service. When paper service is required, as here, the filing party is responsible for serving the document and must file it with a certificate of service. See Rule 21(b)(1)(B), Tax Court Rules of Practice and Procedure.
In consideration of the foregoing, it is
ORDERED that, on or before April 17, 2024, petitioner shall make paper service of the above-referenced Entry of Appearance on intervenor Jerome Moore, and shall file with the Court a certificate of service showing that such service has been made.