Opinion
35469-21S
04-29-2022
FRANCIS MARTIN & CHRISTINE PALACIOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
The Petition filed to commence this case served on January 10, 2022, 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 Tax Court Rules of Practice and Procedure. It appears that petitioners' non-attorney representative Roy D. Rabenaldt who is not admitted to practice before this Court signed the petition on their 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, petitioners' non-attorney representative Roy D. Rabenaldt will not be associated with this case and we encourage petitioners' representative to review the Court's admissions requirements.
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 June 28, 2022, petitioners shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on their behalf (preferably in "wet ink" signature, not a photocopied signature). Petitioners should note that the ratification of petition may not be electronically filed. 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, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Roy D. Rabenaldt at the address listed for him in the petition.