Opinion
12063-21.
05-23-2022
JAMES G. CHAPARAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On June 22, 2021, the petition commencing this case was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual efiling the petition serves as the signature of that individual. See the DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using an email address belonging to jennifer@greengoup.me and thus the petition is treated as having been signed by that individual. However, petitioner's non-attorney representative is not petitioner in this case nor is she a practitioner admitted to practice before this Court. It is well settled that, unless the petition is filed by the taxpayer or an individual who is lawfully authorized to act on the taxpayer's behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. At this juncture, the email at jennifer@greengroup.me will not be associated with this case and the email address used to electronically file the petition will be deleted from the record in this case. If petitioner wishes to continue to prosecute this case, petitioner must file a proper ratification of petition, ratifying and affirming the petition that was filed on his behalf.
The Court has prepared Q&As on the subject "Representing a Taxpayer Before the U.S. Tax Court. A copy of these Q&As are attached to this Order. The Court 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. Petitioner is advised that he may represent himself or seek representation by an individual who is admitted to practice before this Court. An individual admitted to practice before the Court will have an assigned Tax Court Bar number.
Upon due consideration and for cause, it is ORDERED that the Clerk of the Court shall make petitioner's service preference as paper in the record of this case. It is further
ORDERED that, on or before July 19, 2022, petitioner shall file in paper form a proper ratification of petition bearing her original signature ("wet ink" signatures, not a photocopy), in which petitioner states, if such be the case, that petitioner has read the petition filed on June 22, 2021, and ratify and affirms the filing of said document. Petitioner should note that the ratification may not be filed electronically. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner 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".