Opinion
2188-20S
09-01-2021
Anibal M. Caseiro & Rosana Caseiro, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Cary Douglas Pugh Judge
The petition in this case was filed on February 3, 2020, and seeks review of the notice of deficiency dated November 4, 2019, issued to Anibal M. Caseiro and Rosana Caseiro for taxable year 2017. That petition does not bear Mr. Caseiro's original signature, or the original signature of a practitioner admitted to practice before the Tax Court. See Rule 34(b)(7), Tax Court Rules of Practice and Procedure. Rather, the petition states "Parties are Divorced - ex-husband Anibal Caeiro is filing separate petition with counsel". The Court's records also reflect that Anibal M. Caseiro filed a petition with the Court at dkt. No. 2023-20S, seeking review of the same notice of deficiency dated November 4, 2019, for taxable year 2017.
On August 5, 2021, petitioner Rosana Caseiro filed a Notice of Change of Address, and attached thereto a Form 2848, Power of Attorney and Declaration of Representative appointing William Dana as her Power of Attorney. The Court's records indicate that Mr. Dana is not admitted to practice before the Tax Court and therefore may not represent her before the Court in this case, under Rules 24 and 200, Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is hereby ORDERED that this case is dismissed as to petitioner Anibal M. Caseiro. It is further
ORDERED that the caption of this case is changed to read:
"Rosana Caseiro, Petitioner v. Commissioner of Internal Revenue, Respondent"
Petitioner is advised that her representative Mr. Dana, who is not admitted to practice before the Tax Court, cannot communicate with the Court or sign any documents to be filed on petitioner's behalf.
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