

Only attorneys who actually try a case, prepare a case for submission under T.C. The court’s opinions generally include the names of any attorneys who signed the briefs. Other attorneys may enter an appearance after the trial, or in fully stipulated cases submitted under T.C.

#SAMPLE MOTION IN LIMINE TRIAL#
The court’s opinion will show, as counsel for respondent, the name of the Field attorney who entered an appearance at the trial of the case. Rule 24) since by statute, the Chief Counsel is counsel of record on behalf of the Commissioner. Unlike petitioner’s representatives, respondent’s attorneys do not file written Entry of Appearance forms (T.C, Form 3 T.C. An appearance on behalf of the petitioner is usually entered first, followed by the entry of appearance by the Field attorney.

When the case is called for trial, entries of appearance must again be made by the attorneys for the respective parties, even though they appeared at the calendar call.
