Opinion
501-24
02-02-2024
CHLOE W. SULTAN & MAHFUZ Z. SULTAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 23, 2024, respondent filed an Answer in this case. The Answer bears a proper signature and signature block for attorney Matthew C. McDermott. Accordingly, the record in this case will reflect that he has entered an appearance on behalf of respondent. However, the Answer bears an improper signature block for attorney Michael Park, insofar his Tax Court bar number has not been typed or printed beneath his signature as required by Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure. That being so, it is
ORDERED that at this time no appearance by Michael Park will be entered on behalf of respondent. It is further
ORDERED that, in addition to regular service, the Clerk of the Court will serve a copy of this Order on Michael Park at the mailing address listed for him in the Answer.