Opinion
23041-22S
03-28-2023
NOVA J. SHAH & RAMON S. MUNOZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This case is before the Court on petitioners' Motion to Proceed Remotely, filed November 16, 2022. That motion bears signatures by petitioners, however, the signatures were made using a computer font which is not recognized by the Court as a proper signature. See Rule 23(a), Tax Court Rules of Practice and Procedure. The Court will therefore deny petitioners' motion without prejudice, petitioners may refile a properly signed Motion to Proceed Remotely for the Court's consideration.
Upon due consideration, it is ORDERED that the Motion to Proceed Remotely, filed November 16, 2022, is denied without prejudice.