Opinion
9117-23
12-12-2023
JUDY KESTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On November 13, 2023, Bethany E. Ortiz filed an Entry of Appearance, which was signed by both Ms. Ortiz and Jeffrey D. Heiderscheit. In pertinent part, the Court's DAWSON Practitioner Training Guide, at page 32, states that after the initial filing by respondent, "any subsequent IRS attorney who needs access to the case to file something will need to file an Entry of Appearance or Substitution of Counsel."
Because each IRS attorney needs to file their own entry of appearance, Jeffrey D. Heiderscheit has not entered an appearance as counsel in this case. A copy of the DAWSON Practitioner Training Guide is posted in the Rules & Guidance section of the Court's website at www.ustaxcourt.gov. If Jeffrey D. Heiderscheit wishes to enter an appearance as counsel for respondent in this case, Jeffrey D. Heiderscheit is advised to file a proper entry of appearance. See Rule 24(a), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this Order on Jeffrey D. Heiderscheit at his address in Ms. Ortiz's Entry of Appearance.