Opinion
6671-24S
05-08-2024
WILSON O. SANCHEZ & BLANCA A. SANCHEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Petitioners in this case are represented by attorney Carmela Graciela Walrond. On May 2, 2024, the Court received and filed a letter submitted by mail by Ms. Walrond, together with over 100 pages of attachments-most of which are in the nature of evidence.
Electronic filing is required for all papers filed by a party represented by counsel, unless the Court orders otherwise. See Rule 26(b)(1)(A), Tax Court Rules of Practice and Procedure. Ms. Walrond has not sought an exemption from the mandatory electronic filing requirement, and no other exception to the requirement applies here. See Rule 26(b)(1)(B), Tax Court Rules of Practice and Procedure. It is accordingly
ORDERED that Ms. Walrond's above-referenced letter is deemed stricken from the Court's record in this case.