Opinion
9133-23
10-16-2023
DINARA RYSALIEVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
This case is before the Court on petitioner's Motion to Proceed Remotely, filed July 10, 2023. That motion was received and filed in paper form and does not bear petitioner's original signature nor does it bear an original signature of a practitioner admitted to practice before this Court. The record in this case shows that the petition in this case was filed by paper on May 22, 2023, and that petitioner receives paper service from the Court (i.e., documents served on paper by mail to petitioner's address of record).
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 July 10, 2023, is denied without prejudice.