Opinion
27022-22
10-30-2023
EMILIO L. VALLEJOS, 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 February 7, 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.
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 and 33 of the Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that the Motion to Proceed Remotely, filed February 7, 2023, is denied without prejudice.