Opinion
18033-22
07-18-2023
ARTURO ROJAS & ISABELLA WULFF, 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 September 19, 2022. That motion was received and filed in paper form and does not bear petitioners' original signature nor does it bear an original signature of a practitioner admitted to practice before this Court.
The Court will therefore 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, filed September 19, 2022, is denied without prejudice.