Opinion
17084-22
04-12-2023
ARTHUR R. DURAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
This case is before the Court on petitioners' Motion to Proceed Remotely, filed August 22, 2022. That motion was filed in paper form and does not contain a signature by petitioner or by a practitioner admitted to practice before this Court. The Court will therefore deny petitioner's motion without prejudice, petitioner may refile a properly signed Motion to Proceed Remotely for the Court's consideration that complies with the provisions of Rules 23 and 33 of the Tax Court Rules of Practice and Procedure.
Upon due consideration, it is ORDERED that the Motion to Proceed Remotely, filed August 22, 2022, is denied without prejudice.
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