Opinion
24895-22
12-28-2023
DANIELLE BITON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 12, 2023, petitioner filed in this case a Notice of Appeal. On December 12, 2023, petitioner also filed a Motion to Proceed on Appeal In Forma Pauperis. Petitioner's motion is an improper motion to be filed with the Tax Court. See Rule 14, Federal Rules of Appellate Procedure. Petitioner is advised that a motion for leave to proceed on appeal in forma pauperis may be filed with the relevant court of appeals. See Rule 24(b), Federal Rules of Appellate Procedure.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Motion to Proceed on Appeal In Forma Pauperis is stricken from the Court's record in this case.