Opinion
15582-22
01-13-2023
BONNIE KISSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 26, 2022, a Reply to Petition, was filed by petitioner's CPA, on behalf of petitioner. The 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).
Upon due consideration, it is
ORDERED that the Reply to Petition, filed on September 26, 2022, is deemed stricken from the record.