Opinion
176-24S
04-29-2024
ZACHARY L. NELLOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On April 24, 2024, a Letter was filed on behalf of petitioner, attached to which were documents in the nature of evidence. However, rather than being signed by petitioner, that letter was signed by Pablo Rodriguez, who identifies himself as petitioner's power of attorney. The Court, unlike the IRS, does not recognize powers of attorney. Mr. Rodriguez is not admitted to practice before this Court and, therefore, cannot represent petitioner in this case.
Upon due consideration of the foregoing, it is
ORDERED that the Letter filed April 24, 2024, is deemed stricken from the Court's record in this case.