Opinion
35933-21
01-27-2022
Karina Galvez & Francisco E. Galvez Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition filed to commence this case served on November 23, 2021, lists the name of an individual who purportedly is petitioners' counsel. The Petition, however, does not not bear the original signature of petitioners' counsel, nor is petitioners' counsel a practitioner who has been admitted to practice before the Court, as required by the Tax Court Rules of Practice and Procedure. If petitioners' counsel wishes to be recognized as counsel of record in this case, it will be necessary at this juncture to electronically file an entry of appearance on behalf of Bel Air Investments in accordance with Rule 24 Tax Court Rules of Practice and Procedure. An entry of appearance may only be filed by a practitioner who has been admitted to practice 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.
Upon due consideration and for cause, it is
ORDERED that no later than, February 25, 2022, Mr. McCormick shall file a entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioners. 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 served on Jonathan McCormick at the address listed for him in the petition.