Opinion
810-23
02-07-2023
ESTATE OF FRANKLIN R. PAINTER, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent ANDREW PAINTER, FRANKLIN PAINTER, JR., INDEPENDENT CO-EXECUTORS, Petitioner(s)
ORDER
Kathleen Kerrigan Chief Judge
On February 1, 2023, the petition to commence this case was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual eFiling the petition serves as the signature of the individual filing the petition. If the petition is being filed by multiple practitioners, the Petition should be signed by the additional practitioners. However, review shows that the petition bears stylized signatures of counsels Joel N. Crouch and Brian J. Spiegel. The Tax Court's procedures require at a minimum a digital image of an actual signature or use of an authentication program. See DAWSON User Guides on the Court's website, wwwustaxcourt.gov. If petitioners' counsels wish to be recognized as counsels of record in this case, it will be necessary at this juncture to electronically file an entry of appearance on behalf of petitioners in accordance with Rule 24 Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that no later than, February 27, 2023, Joel N. Crouch, shall file an entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioners. It is further
ORDERED that no later than, February 27, 2023, Brian J. Spiegel, shall file an entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioners. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this order on Joel N. Crouch and Brian J. Spiegel. at the address listed for themselves in the petition.