Opinion
2259-22SL
03-30-2022
MARK CUNNINGHAM & COLEEN CUNNINGHAM Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition filed to commence this case served on February 18, 2022, bore the original signatures of petitioners in accordance of Tax Court Rules of Practice and Procedure. However, it appears that petitioners' non-attorney representative who is not admitted to practice before this Court is referenced as petitioners' representative in this case. 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 Court has prepared Q&A's on the subject "Representing a Taxpayer Before the U.S. Tax Court". 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, Anthony J. Kubicek will not be associated with this case and we encourage petitioners' representative to review the Court's admissions requirements.
Upon due consideration and for cause, it is
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 Anthony J. Kubicek at the address listed for him in the petition.