Opinion
6709-23
05-22-2023
LAURIE M. GUSTAFSON, Petitioner 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 May 2, 2023. That motion was eFiled using petitioner's power of attorney's email address which was improper. The rules of this Court do not 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.
Upon due consideration, it is
ORDERED that the Motion to Proceed Remotely is denied without prejudice.