Opinion
5385-23
08-16-2023
DARELL JASPER SMITHERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This case is before the Court on petitioner's Motion to Proceed Remotely, filed April 27, 2023. That motion was received and filed in paper form and does not bear petitioner's original signature nor does it bear an original signature of a practitioner admitted to practice before this Court. Respondent filed his objection to petitioner's motion on May 3, 2023.
Because petitioner's motion is not properly signed, the Court will therefore deny petitioner's motion without prejudice. Petitioner may refile a properly signed Motion to Proceed Remotely for the Court's consideration that complies with the provisions of Rules 23, 33, and 50, of the Tax Court Rules of Practice and Procedure.
Upon due consideration, it is ORDERED that the Motion to Proceed Remotely, filed April 27, 2023, is denied without prejudice.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents through Dawson in a pending case without first contacting Dawson Support at the just-referenced email address.