Opinion
14622-22S
08-25-2022
VICTOR P. SERODINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 13, 2022, a Letter dated July 5, 2022, was filed by Felicia C. Lasater, EA, on behalf of petitioner. The Court does not recognize powers of attorney. See Rules 24(a), 200, Tax Court Rules of Practice and Procedure; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982).
Upon due consideration, it is
ORDERED that the Letter dated July 5, 2022, filed on July 13, 2022, is deemed stricken from the record.
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