Opinion
26951-21
12-28-2021
Raul Lopez Diaz Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition filed to commence this case served on October 19, 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 his 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. 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, Bonnie Hale will not be associated with this case.
By Order issued October 21, 2021, the Court directed petitioners to file a proper amended petition and pay the Court's filing fee of $60.00 by December 6, 2021. Petitioner 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 11, 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. It is further
ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to February 11, 2022. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction. 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 Bonnie Hale at the address listed for her on page 1 of the petition.