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Foster v. Comm'r of Internal Revenue

United States Tax Court
Feb 17, 2023
No. 12823-22 (U.S.T.C. Feb. 17, 2023)

Opinion

12823-22

02-17-2023

RHYAN N. FOSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 25, 2022, respondent filed an Answer to the petition in this case. That answer is properly signed by Trent D. Usitalo but does not bear a proper signature of Lesley A. Hale. The Court's procedures require at a minimum a digital image of an actual signature or use of an authentication program.

If Lesley A. Hale, wishes to enter her appearance as counsel for respondent in this case, Ms. Hale is advised to file a proper entry of appearance in accordance with Rule 24(a)(3), which also refers people to the electronic filing procedures established by the Court. See 24(a)(3), Tax Court Rules of Practice and Procedure; see also DAWSON User Guides on the Court's website, https://ustaxcourt.gov/resources/dawson/DAWSON_Practitioner_Training_Guide.pdf.

Upon due consideration, it is

ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Lesley A. Hale at her address in the Answer.


Summaries of

Foster v. Comm'r of Internal Revenue

United States Tax Court
Feb 17, 2023
No. 12823-22 (U.S.T.C. Feb. 17, 2023)
Case details for

Foster v. Comm'r of Internal Revenue

Case Details

Full title:RHYAN N. FOSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Feb 17, 2023

Citations

No. 12823-22 (U.S.T.C. Feb. 17, 2023)