Opinion
5772-21S
10-20-2021
Rosemary C. Proctor & Kevin M. Proctor Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On October 4, 2021, a Letter dated September 27, 2021, was filed on behalf of petitioners. 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 Letter dated September 27, 2021, filed on October 4, 2021, is deemed stricken from the record.