Opinion
21542-17L
08-04-2021
William E. Ruhaak Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Joseph H. Gale, Judge
On April 29, 2021, respondent's counsel electronically filed (eFiled) an Entry of Appearance in this case. On June 2, 2021, the Court filed petitioner's Letter Dated May 27, 2021, in which petitioner states that he did not received a copy of the Entry of Appearance. The Entry of Appearance does not include a certificate of service. Although a certificate of service is not required when a document is eFiled in a case where all parties have consented to electronic service, a party who eFiles a document must make paper service on any party, such as petitioner, who has not consented to electronic service. See Practitioner Guide to DAWSON, at p. 27 (Feb. 22, 2021) (copy available at https://ustaxcourt.gov/ dawson_user_guides.html). When paper service is required, the filing party is responsible for serving the document and must file it with a certificate of service. See Rule 21(b), Tax Court Rules of Practice and Procedure. Because it appears that respondent's counsel did not properly serve the Entry of Appearance on petitioner, we will, in the interest of efficiency, direct the Clerk of the Court to do so.
The foregoing considered, it is
ORDERED that the Clerk of the Court shall serve on petitioner, together with this Order, a copy of the Entry of Appearance for respondent filed April 29, 2021.