Opinion
26453-22S
02-02-2023
ANTHONY DORAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 22, 2022, 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 eddy@legendtax.com. Upon review of the entire record it appears that an representative of petitioner electronically filed the petition on petitioner's behalf. The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. 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). At this juncture, the email at eddy@legendtax.com used to electronically file the petition will be deleted from the record.
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.
Therefore, in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioners' original signatures and ratifying the petition previously filed. 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 March 21, 2023, petitioners shall file in paper form a proper ratification of petition bearing their original signature ("wet ink") signatures, not a photocopy), in which petitioners state, if such be the case, that they have read the petition filed on December 22, 2022, and ratify and affirms the filing of said document. Petitioners 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 petitioners 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".
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network),the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, petitioners and not power of attorneys must register for DAWSON by sending an email request to dawson.support@ustaxcourt.gov.