Opinion
3761-21S
06-25-2021
Javier Martinez & Maria F. Martinez Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition filed to commence this case served on June 23, 2021, bore an original signature of petitioners' counsel, Nathan E. Clukey, in accordance with the Tax Court Rules of Practice and Procedure. However, the petition was not properly executed in that it did not bear the original signature of counsel Joshua D. Sandler whom is admitted and recognized to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. At this juncture, Joshua D. Sandler will not be associated with this case. If petitioners' counsel wishes to be recognized as counsels of record in this case, it will be necessary at this juncture to electronically file an entry of appearance on behalf of petitioners Javier Martinez and Maria F. Martinez 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, August 9, 2021, Mr. Robert Sandler 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 Joshua D. Sandler at the address listed for him in the petition.