Opinion
19857-23L
04-17-2024
LYDIA NICKERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 4, 2024, Judy M. Tejeda-Gonzales filed an Entry of Appearance, which was signed by both Ms. Tejeda-Gonzales and Christopher S. Kippes. In pertinent part, the Court's DAWSON Practitioner Training Guide, at page 33, states that after the initial filing by respondent, "any subsequent IRS attorney who needs access to the case to file something will need to file an Entry of Appearance or Substitution of Counsel."
Because each IRS attorney needs to file their own entry of appearance, Christopher S. Kippes has not entered an appearance as counsel in this case. A copy of the DAWSON Practitioner Training Guide is posted in the Rules & Guidance section of the Court's website at www.ustaxcourt.gov. If Christopher S. Kippes wishes to enter an appearance as counsel for respondent in this case, Christopher S. Kippes is advised to file a proper entry of appearance. See Rule 24(a), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this Order on Christopher S. Kippes at his address in Ms. Tejeda-Gonzales' Entry of Appearance.