Opinion
14215-23
09-11-2023
KURTIS M. LINDSAY & SUMMER S. LINDSAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
The petition filed to commence this case served on September 8, 2023, was not properly executed in that it did not bear the original signatures of petitioners or of a practitioner admitted and recognized to practice before the Tax Court, as required by the Rule 23(a)(3), Tax Court Rules of Practice and Procedure. Instead, the petition was signed by Wesley Smith as petitioners' power of attorney. A review of the Court's records shows that petitioners' non-attorney representative Wesley Smith is not admitted to practice before this Court. The United States Tax Court, which is separate and independent from the Internal Revenue Service, has certain requirements that must be met before an individual can be recognized as representing petitioners before the Court. The Tax Court, unlike the Internal Revenue Service, does not recognize power of attorneys. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982). At this juncture, Wesley Smithwill not be associated with this case and we encourage petitioners' representative to review the Court's admissions requirements.
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.
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 on or before October 26, 2023, petitioners shall file with the Court a Ratification of Petition ratifying and affiming the filing of the Petition on their behalf. 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." It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Wesley Smith at the address listed for him in the petition.