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Sanchez v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 23059-21S (U.S.T.C. Mar. 20, 2023)

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.


Summaries of

Sanchez v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 23059-21S (U.S.T.C. Mar. 20, 2023)
Case details for

Sanchez v. Comm'r of Internal Revenue

Case Details

Full title:KELLY-ANN A. SANCHEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 23059-21S (U.S.T.C. Mar. 20, 2023)