Opinion
2981-23S
01-02-2024
CARLOS PALACIOS & NICOLA KEMMERER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
This case is before the Court on petitioners' Motion to Proceed Remotely, filed April 5, 2023. That motion is not properly signed by petitioners and purports to be a motion submitted by a tax specialist who is assisting petitioners. The tax specialist does not appear to be admitted practicing before the Court, and thus cannot represent petitioner in this case. In view of the record in this case and given due regard to respondent's response to petitioners' motion filed November 17, 2023, the Court will deny petitioners' motion without prejudice. Petitioners may refile a properly signed Motion to Proceed Remotely for the Court's consideration that complies with the provisions of Rules 23 and 33 of the Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that the Motion to Proceed Remotely is denied without prejudice.