Opinion
6233-22S
03-07-2023
ERIC W. MARVIN & LISA R. MARVIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge
On March 3, 2023, the parties filed a Proposed Stipulated Decision with the Court. Upon review, it was seen that petitioner's counsel signature, DONALD H. MARTINAT III has not yet made an appearance in this case. It was further seen that on November 16, 2022, the Court served an Order on petitioner's Counsel DONALD H. MARTINAT III to no later than, December 7, 2022, file an entry of appearance, if he wished to enter his appearance in this case as counsel for petitioners. To date, petitioner's counsel DONALD H. MARTINAT III has not entered an appearance in this case. Therefore, he cannot sign the Proposed Stipulated Decision on behalf of petitioners and the Proposed Stipulated Decision document filed on March 3, 2023, cannot be processed.
Upon due consideration it is hereby
ORDERED that petitioner's counsel DONALD H. MARTINAT III is directed to comply with the Court's Order served November 16, 2022, and on or before March 21, 2023, file an Entry of Appearance with the Court. 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.