Opinion
23123-22
04-19-2023
DAVID H. DENENBERG & JOAN B. DENENBERG, Petitioners 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 November 28, 2022. That motion is not properly signed by petitioners and or by a practitioner admitted to practice before this Court. However, the rules of this Court do no permit persons who are not admitted to practice before the Court, whether or not with powers of attorney, to represent petitioners. The Court will therefore deny petitioners' motion without prejudice, petitioners may refile a properly signed Motion to Proceed Remotely for the Court's consideration.
Upon due consideration, it is
ORDERED that the Motion to Proceed Remotely is denied without prejudice.