Opinion
2162-20
11-15-2021
Ralph Mandaro & Nancy Mandaro Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
There is no respondent counsel associated with this case. On August 2, 2021, Rachel L. Schiffman filed an Entry of Appearance as counsel for respondent in paper form. By Order served September 1, 2021, the Court struck her Entry of Appearance because it was not electronically filed.
On October 27, 2021, Ms. Schiffman filed a Motion To Be Exempt from Efiling. However, further review indicates Ms. Schiffman's motion appears to be more akin to an Entry of Appearance. In the filing, Ms. Schiffman asserts that she filed the Entry of Appearance in paper form because DAWSON will not allow respondent to electronically file an Entry of Appearance when no respondent counsel is associated with the case.
Upon due consideration, it is
ORDERED that Ms. Schiffman's Motion To Be Exempt from Efiling, filed October 27, 2021, is recharacterized as Ms. Schiffman's Entry of Appearance.