Opinion
8869-21
09-20-2023
CORY LYNN RENSMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Petitioner has submitted to the Court numerous copies of subpoenas he has served on third parties. Accordingly, it is
ORDERED that petitioner is advised that, in general, subpoenas are not properly filed with the Court, and the copies of subpoenas submitted to the Court shall remain unfiled. Furthermore, petitioner's attention is invited to Tax Court Rule 147(a)(3) and (c), Tax Court Rules of Practice and Procedure, concerning the proper service of subpoenas.