Opinion
13008-20
10-26-2021
Pizza Hut of Levelland, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Travis A. Greaves Judge
On October 22, 2021, respondent's substitution of counsel was filed. That document purports to substitute Gordon P. Sanz as respondent's counsel for Paul C. Feinberg, who is withdrawing as respondent's counsel. However, it appears that Paul C. Feinberg was never counsel of record for respondent in this case. Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall recharacterize respondent's substitution of counsel, filed October 22, 2021, as an entry of appearance for respondent.