Opinion
19484-21S
03-07-2022
Kent D. Kelso & Deanna J. Kelso Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On February 28, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, that document does not appear to bear petitioner Deanna J. Kelso's original signature as required by Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure. Instead, the document has apparently been signed on her behalf by petitioner Kent D. Kelso, who appears to have written "by Kent Kelso Attorney in Fact" next to the signation in question.
The Tax Court does not recognize powers of attorney, see Rules 24(a), 200, Tax Court Rules of Practice and Procedure; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982), and Mr. Kelso has not been admitted to practice before this Court. Accordingly, the Court is unable to process the parties' Proposed Stipulated Decision.
For cause, it is
ORDERED that the Proposed Stipulated Decision, filed February 28, 2022, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before April 4, 2022, the parties shall file a revised Proposed Stipulated Decision.