Opinion
14955-20S
10-28-2021
Jo Ann Wilbert Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 27, 2021, respondent filed in this case a substitution of counsel for respondent. The certificate of service attached to that document, however, is improper as the signature date predates the document's purported date of service on petitioner.
Upon due consideration, it is
ORDERED that, on or before November 5, 2021, respondent shall file an amended certificate of service with respect to the substitution of counsel for respondent filed October 27, 2021. Respondent is advised that it is not necessary to refile the substitution of counsel for respondent.