Cohen v. Comm'r of Internal Revenue

Full title: SIMON COHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 1, 2023

No. 27715-22S (U.S.T.C. May. 1, 2023)

Opinion

27715-22S

05-01-2023

SIMON COHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

This case is before the Court on petitioner's Motion to Proceed Remotely, filed December 13, 2022. That motion was received and filed in paper form and does not bear petitioner's original signature nor of a practitioner admitted to practice before this Court. Petitioner's representative does not appear to be admitted to practice before the Court, and the Court's rules do no permit persons who are not admitted to practice before the Court, whether or not with powers of attorney, to represent petitioner.

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 December 13, 2022, is denied without prejudice.