Opinion
12374-22S
07-25-2022
TIMOTHY ALAN KEELING & ELIZABETH NICOLE KEELING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 22, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Elizabeth Nicole Keeling and to Strike. However, upon review of the record, the Court notes that Timothy B. Heavner, the attorney who has signed the Motion to Dismiss on behalf of respondent, has not entered an appearance in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 4, 2022, Timothy B. Heavner shall file an entry of appearance for respondent in this case. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order upon Timothy B. Heavner. It is further
ORDERED that action on the above-referenced Motion to Dismiss shall be held in abeyance pending further direction from the Court.