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Marvin v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 6233-22S (U.S.T.C. Nov. 16, 2022)

Opinion

6233-22S

11-16-2022

ERIC W. MARVIN & LISA R. MARVIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN, CHIEF JUDGE

On March 25, 2022, the petition commencing 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 that individual. See the DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using an email address belonging to shauna.davis@pilotfs.net and thus the petition is treated as having been signed by that individual. The individual, Shauna Davis is not admitted to practice before the Court nor is a party to the case. At this juncture, the referenced email will not be associated with this case and the email address used to electronically file the petition will be deleted from the record in this case.

Further review shows that the petition bears a high resolution digital image signature of counsel Donald H. Martinat III, who is a practitioner admitted to practice before the Court. Donald H. Martinat is informed that, because Shauna Davis login credentials were used to file the petition, he is not recognized as entering an appearance on behalf of petitioners. 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.

Upon due consideration and for cause, it is

ORDERED that no later than, December 7, 2022, Donald H. Martinat III, 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 the Clerk of the Court shall change petitioners' service preference from "electronic" to "paper." It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this order on Donald H. Martinat III at the address listed for himself in the petition.


Summaries of

Marvin v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 6233-22S (U.S.T.C. Nov. 16, 2022)
Case details for

Marvin v. Comm'r of Internal Revenue

Case Details

Full title:ERIC W. MARVIN & LISA R. MARVIN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 16, 2022

Citations

No. 6233-22S (U.S.T.C. Nov. 16, 2022)