Opinion
7409-23
06-20-2023
DARLENE DEBORAH COOK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 14, 2023, petitioner electronically filed a Notice of Appeal (Docket Index No. 9), which is actually a Form 12203, Request for Appeals Review. On June 14, 2023, petitioner also electronically filed a Memorandum in Support of Notice of Appeal (Docket Index No. 10), which except for the date appears to be duplicative of the Form 12203, Request for Appeals Review, filed as the Notice of Appeal at Docket Index No. 9.
The Tax Court is separate and independent from the IRS. Petitioner is advised that Form 12203, Request for Appeals Review, is properly filed with the IRS, rather than the Tax Court.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Notice of Appeal (Docket Index No. 9) and Memorandum in Support of Notice of Appeal (Docket Index No. 10) are stricken from the Court's record in this case.