Opinion
5938-21
10-28-2021
Sharon C. Castle, Transferee Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of the Motion To Change Place of Trial, filed October 25, 2021, by petitioner in the above-docketed matter, it is
ORDERED that the just-referenced motion is granted, and the place of trial for any proceedings in this place is changed to Buffalo, New York. Although the Court will be lenient in this instance, petitioner is reminded that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney, such that any documents submitted should be filed and signed by petitioner personally.