Opinion
12071-22S
03-20-2023
LIMUEL LIM SAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
Neither the pretrial memorandum, filed March 13, 2023, on petitioner's behalf nor the motion for summary judgment, also filed March 13, 2023, is signed by petitioner or an individual who has entered an appearance on petitioner's behalf in this case. That being so, it is
ORDERD that both documents are stricken. It is further
ORDERED that in addition to regular service on the parties, the Clerk of the Court serve a copy of this Order on Dan E. Nino, at 12540 E. Oak Creek Lane, Cerritos, CA 90703.
Petitioner is advised that the power of attorney designating Dan E. Nino to represent petitioner before the Internal Revenue Service does not, in and of itself, allow that individual to act as petitioner's representative before this Court.