Opinion
5361-22
04-14-2022
DAVID KAPLAN & FATMANIAH ISMAIL KAPLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition in this case was filed on February 28, 2022. That petition seeks review of the notice of deficiency dated November 22, 2021, issued to petitioners for tax year 2019. That petition also bears the original signature of Dale R. Kennedy, who is a practitioner admitted to practice before this Court. Due to inadvertent clerical error, the Court's record failed to reflect that Mr. Kennedy entered his appearance as counsel for petitioners in this case. See Tax Court Rule 24(a)(2). For cause, it is
ORDERED that the Court's Order issued April 5, 2022, is hereby vacated and set aside.