Opinion
23481-21
12-27-2021
John M. Canterbury & Teran B. Canterbury Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
The petition filed to commence this case served on September 29, 2021, did not bear original signatures on the petition of petitioners or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Rather, it appears that petitioners' non-attorney representative 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. Unlike the IRS, the Court does not recognize powers of attorneys and, thus, petitioners' non-attorney representative may not represent them in this case. 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, Greg W. isley will not be associated with this case.
By Order issued October 6, 2021, the Court directed petitioners to file a proper amended petition by November 22, 2021. Petitioners have not complied with that Order. Upon due consideration and for cause, it is
ORDERED that the time within which petitioner shall file an amended petition, is extended to February 10, 2022. The Amended Petition must be filed in PAPER FORM (NOT ELECTRONICALLY), bearing the original signature of petitioner. If the Amended Petition is not received by that date, the Court may dismiss this case for lack of jurisdiction.
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 Greg W. Isley at the address listed for him in the petition. 1