Opinion
14251-23
04-10-2024
DAMON E. MORROW & JOHNESA N. LAMPKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
On April 8, 2024, the Commissioner filed a status report. After the Court's review, it appears that there was no certificate of service reflecting that the status report was served on petitioner Johnesa N. Lampkins, who receives paper service. We note that petitioner Damon E. Morrow has elected electronic service and was properly served this status report. When paper service is required, as here, the filing party is responsible for serving the document and must file it with a certificate of service. See Rule 21(b)(1)(B), Tax Court Rules of Practice and Procedures. We will direct the Commissioner to file a certificate of service with respect to service on Ms. Lampkins. Accordingly, it is
ORDERED that, on or before April 23, 2024, the Commissioner shall file a certificate of service reflecting that service has been made on Ms. Lampkins.