Opinion
14712-22
11-15-2022
MICHAEL WORMELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 21, 2022, a Letter dated September 16, 2022, was filed by Merrily P. Encalade, CPA, 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 September 16, 2022, filed on September 21, 2022, is deemed stricken from the record.