Opinion
10589-24
07-31-2024
LEANDRO MONTIEL & ISELA GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 27, 2024, 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 did not bear the signatures on the petition of counsels of John D. Smeltzer ad Angela D. Alloju as required by Tax Court Rules of Practice and Procedure. 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' counsels wish 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 in accordance with Rule 24 Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that John D. Smeltzer, 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 Angela D. Alloju, shall file an entry of appearance, if she 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 John D. Smeltzer ad Angela D. Alloju at the address listed for them in the petition.