Opinion
11978-22S
01-17-2023
CHRISTY LYNN GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 15, 2022, respondent filed an answer to the petition in this case. That answer is properly signed by Michael T. Garrett but does not bear a proper signature of Lindsey J. Nicolette. The Court's procedures require at a minimum a digital image of an actual signature or use of an authentication program. Therefore, if Lindsey J. Nicolette, wishes to enter her appearance as counsel for respondent in this case, Ms. Nicolette is advised to file a proper entry of appearance. See Tax Court Rule 24(a)(3).
See also DAWSON User Guides on the Court's website, https://ustaxcourt.gov/resources/dawson/DAWSON_Practitioner_Training_Guide.pdf; and the Court's Frequently Asked Questions About DAWSON available at https://ustaxcourt.gov/resources/dawson/DAWSON_FAQs.pdf.
Upon due consideration, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Ms. Nicolette at her address in the Answer.