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Wormell v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 14712-22 (U.S.T.C. Nov. 15, 2022)

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.


Summaries of

Wormell v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 14712-22 (U.S.T.C. Nov. 15, 2022)
Case details for

Wormell v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL WORMELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 14712-22 (U.S.T.C. Nov. 15, 2022)