Opinion
23383-22
06-01-2023
JOHN D. CALAS & LORETTA J. CALAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition filed to commence this case served on November 3, 2022, was not properly executed in that it did not bear the original signatures of petitioners or of a practitioner admitted and recognized to practice before the Tax Court, as required by the Rule 23(a)(3), Tax Court Rules of Practice and Procedure. Petitioners' non-attorney representative Sherry Lopez who is not admitted to practice before this Court signed the petition on their behalf. The United States Tax Court, which is separate and independent from the IRS, has certain requirements that must be met before an individual can be recognized as representing petitioners before the Court. The Tax Court, unlike the Internal Revenue Service, does not recognize power of attorneys. 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. At this juncture, petitioners' non-attorney representative will not be associated with this case and we encourage petitioners' representative to review the Court's admissions 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 petitioners' original signatures and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED that on or before July 14, 2023, petitioners shall file with the Court a Ratification of Petition ratifying and affirming the filing of the Petition on their behalf. 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 Served 06/01/23 ORDERED that the Clerk of the Court shall serve a copy of this Order Sherry Lopez at the address listed for her on the petition.
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network),the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, petitioners and not power of attorneys must register for DAWSON by sending an email request to dawson.support@ustaxcourt.gov.