Opinion
35954-21
03-24-2023
DEBRA F. PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On March 23, 2023, Nicole M. Adibi filed an entry of appearance for respondent in accordance with Rule 24(a)(3), Tax Court Rules of Practice and Procedure. However, that filing does not show that service thereof has been made on petitioner Debra F. Phillips. See Rule 21(a).
Upon due consideration, it is
ORDERED that Ms. Adibi shall immediately serve on Ms. Phillips, a copy of the entry of appearance for respondent filed March 23, 2023. It is further
ORDERED that on or before March 27, 2023, the Commissioner shall file a certificate of service in compliance with Rule 21(a).