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Sager v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 12071-22S (U.S.T.C. Mar. 20, 2023)

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.


Summaries of

Sager v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 12071-22S (U.S.T.C. Mar. 20, 2023)
Case details for

Sager v. Comm'r of Internal Revenue

Case Details

Full title:LIMUEL LIM SAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 12071-22S (U.S.T.C. Mar. 20, 2023)