Opinion
1139-23
02-23-2023
EUGENIO GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 22, 2023, petitioner filed a document improperly titled Motion for Appointment of Mediator. That document consists of a Form 2848, Power of Attorney and Declaration of Representative, indicating that petitioner has appointed a representative to represent him in this case. However, the Tax Court, unlike the IRS, does not recognize powers of attorney and petitioner's representative does not appear to be admitted to practice before this Court.
In view of the foregoing, it is
ORDERED that petitioner's above-referenced Motion for Appointment of Mediator is stricken from the Court's record in this case.