Legrand v. Comm'r of Internal Revenue

Full title: LYNDA LEGRAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 7, 2023

No. 19502-22 (U.S.T.C. Apr. 7, 2023)

Opinion

19502-22

04-07-2023

LYNDA LEGRAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

KATHLEEN KERRIGAN CHIEF JUDGE

ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On October 4, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. By Order served January 31, 2023, the Court directed petitioner to an objection, if any, to respondent's motion on or before February 22, 2023.

On February 21, 2023, an Objection to Motion to Dismiss for Lack of Jurisdiction was filed by Paul A. Thomas on behalf of petitioner. The Court does not recognize powers of attorney. See Rules 24(a), 200, Tax Court Rules of Practice and Procedure; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982).

Upon due consideration, it is

ORDERED that the Objection to Motion to Dismiss for Lack of Jurisdiction, filed by Paul A. Thomas on February 21, 2023, is deemed stricken from the record. It is further

ORDERED that the time within which petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction is extended to April 28, 2023. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court.