Opinion
3701-24
03-13-2024
JOE BOSWELL & EILEEN BOSWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
The petition filed to commence this case served on March 8, 2024, was not properly executed in that it did not bear the original signature of petitioner or of a practitioner admitted and recognized to practice before the Tax Court, as required by Rule 200, Tax Court Rules of Practice and Procedure. At this juncture, Alan L. Darnell will not be associated with this case until he is able to practice before this Court and meets all admission requirements. The Court has prepared Q&A's on the subject "Representing a Taxpayer Before the U.S. Tax Court. A copy of these Q&A's are attached to this order. The Court also encourages practitioners and non-attorneys seeking admission to practice before the Court to consult "Guidance for Practitioners" on the Court's website at www.ustaxcourt.gov/practitioners.html. If petitioners' counsel wishes to be recognized as counsel of record in this case, it will be necessary at this juncture to electronically file an entry of appearance on behalf of petitioners upon meeting the Court's admission requirements.
Therefore, in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioner's original signature and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED that, on or before April 26, 2024, petitioners shall file with the Court a Ratification of Petition ratifying and affirming the filing of the Petition on their behalfs. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioners may use to comply with this Order. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order the Court's Q&As on the subject "Representing a Taxpayer Before the U.S. Tax Court". It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Alan L. Darnell at the address listed for him in the petition.