Opinion
15918-22L
07-18-2023
OLDER AZARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 3, 2023, a Letter Dated April 24, 2023, was filed by Joel Selter. That letter is not signed by petitioner, and Mr. Selter does not appear to be admitted to practice before this Court, and thus cannot represent petitioner in this case. 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 Letter Dated April 24, 2023, filed on May 3, 2023, is hereby deemed stricken from the record in this case.