Opinion
12714-23S
01-18-2024
JOSEPH T. SULLIVAN & ELIZABETH G. SULLIVAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 3, 2024, attorney Mark J. Miller filed an Entry of Appearance for Respondent. However, there is no certificate of service attached to the filing. See Rule 21, Tax Court Rules of Practice and Procedure. Petitioners have not elected to receive electronic service in this case.
In view of the foregoing, it is
ORDERED that the Clerk of the Court shall serve on petitioners at their address of record Mr. Miller's above-referenced Entry of Appearance for Respondent.