Opinion
15074-23
10-03-2023
COURTNEY TORRES CONSULTING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On September 13, 2023, this Court, which is separate and independent from the IRS, filed petitioner's petition to commence this case to protect the taxpayer's interests to the extent possible. The petition did not bear an original signature of petitioner nor a practitioner admitted to practice before this Court. It appears that petitioner's non-attorney representative, Sherry Lopez who is not admitted to practice before the Court signed the petition.
The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. A corporation or limited liability company may generally be represented before this Court by an officer of the business entity or by a practitioner who is admitted to practice before this Court. Because the petition was not signed by an officer of the business entity or by a practitioner admitted to practice before this Court, at the present juncture we do not have jurisdiction of this matter. However, in relevant part, Tax Court Rule 60(a) provides that "A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party."
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. Upon due consideration and for cause, it is
ORDERED that, on or before November 2, 2023, petitioner shall file a proper ratification of petition (see form attached) bearing the signature of an officer of the business entity. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further been properly brought by such party." It s further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner a form which may be used by petitioner for purposes of ratifying the petition. 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 Sherry Lopez at the address listed for her of the petition.