Opinion
34982-21
07-16-2024
ANDREW D. SWEET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
On July 12, 2024, the parties filed a Proposed Stipulated Decision (PSD). Mr. Lance Drury signed the PSD on behalf of petitioner (Doc. 25).
The Court reviewed the record in this case and found that attorney Samantha S. Wisniewski filed the Petition, Amended Petition, and an Entry of Appearance as petitioner's counsel (Docs. 1, 5, 10), but during the course of the litigation, respondent's counsel has represented that petitioner's counsel is Lance Drury (see e.g., Docs. 21, 23). The Court's review further showed that due to a technical error, petitioner's counsel of record was changed from Samantha S. Wisniewski to Lance Drury in the Court's case management system (DAWSON) without any formal substitution of counsel or entry of appearance as required under Tax Court Rule 24(a). Finally, the Court's review showed that there was no appearance by petitioner or petitioner's representative at calendar call on April 29, 2024 (Doc. 23).
For the purposes of correcting the record in this case, it is
ORDERED that, on or before July 23, 2024, Mr. Drury shall file an Entry of Appearance for petitioner pursuant to Tax Court Rule 24(a).