Opinion
4783-22
03-18-2022
James W. Lockley & Gloria R. Lockley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 14, 2022, the petition to commence this case was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual eFiling the petition serves as the signature of the individual filing the petition. If the petition is being filed by multiple practitioners, the Petition should be signed by the additional practitioners. However, review shows that the petition bears a stylized signature of counsel Adam L. Heiden. The Tax Court's procedures require at a minimum a digital image of an actual signature or use of an authentication program. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov. If petitioners' counsel wishes to be recognized as counsel of record in this case, it will be necessary at this juncture to electronically file an entry of appearance on behalf of petitioners in accordance with Rule 24 Tax Court Rules of Practice and Procedure. Petitioners' counsel may obtain an Entry of Appearance form under "Case Related Forms" on the Tax Court's website at www.ustaxcourt.gov/case_related_forms.html.
Upon due consideration and for cause, it is
ORDERED that no later than, April 18, 2022, Adam L. Heiden, shall file a entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioners. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this order on Adam L. Heiden at the address listed for himself in the petition.