UNITED STATES TAX COURT Petitioner, V. Docket No. COMMISSIONER OF INTERNAL REVENUE, Respondent ENTRY OF APPEARANCE The undersigned, being duly adm itted to practice before the United States Tax Court, hereby enters an appearance for the petitioner in the above-entitled case. (S ignature) Dated: (Typed nam e) (O ffic e a dd re s s) (C ity, state, ZIP code) (T elephone N o. (inc lude area c ode)) (T ax C ourt B ar N um ber) A SEPARATE ENTRY OF APPEARANCE MUST BE FILED IN DUPLICATE FOR EACH DOCKET NUMBER. FORM 7 (Revised 7/08) American LegalNet, Inc. www.FormsWorkflow.com