Opinion
16378-22
10-12-2022
MIGUEL ANGEL PEREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the First Amended Petition filed September 12, 2022, and the documents attached thereto, it is
ORDERED that the above-referenced document is stricken from the record because it does not appear to be signed by petitioner and because the attachments appear to be in the nature of evidence. It is further
ORDERED that the time within which petitioner is directed to file a proper amended petition is extended to November 1, 2022.
The Tax Court does not recognize powers of attorney, and only those practitioners admitted to practice before the Court may enter an appearance on a petitioner's behalf. Moreover, evidentiary materials generally are not filed with the Court; rather, they should be exchanged with counsel for the Internal Revenue Service (IRS) as part of the process before trial and then introduced at trial if the case has not been settled prior thereto. Because the IRS is separate from this Court, petitioner is accordingly advised to contact IRS counsel directly regarding such matters.