Opinion
23059-21S
03-20-2023
KELLY-ANN A. SANCHEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 12, 2022, the Court issued an Order to Show Cause directing the parties to show cause in writing why this case should not be dismissed for lack of jurisdiction on the grounds that the petition was not timely filed. On December 21, 2022, respondent filed a Response to Order to Show Cause. On February 3, 2023, a Letter Dated January 6, 2023, from Rachel Eli, an enrolled agent, was filed on behalf of petitioner. That letter was not signed by petitioner. Also, it appears that Rachel Eli is not admitted to practice before this Court and, as a result, Ms Eli cannot represent petitioner in this case. Petitioner is advised that her response must be signed either by her or by a representative who is admitted to practice before the Tax Court.
Upon due consideration of the foregoing, it is
ORDERED that the Letter Dated January 6, 2023, is deemed stricken from the Court's record in this case. It is further
ORDERED that the due date for petitioner to file a response to the Court's above-referenced Order to Show Cause is extended to April 10, 2023.