Opinion
18488-22S
03-24-2023
GAIL HUTTON, 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 October 3, 2022. That motion is not properly signed by petitioner and indicates that petitioner's power of attorney can speak on her behalf. 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 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.