Opinion
3364-24
05-15-2024
JASON RHODEHOUSE & YOLANDA RHODEHOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
The Petition to commence this case was electronically filed with the Court on February 28, 2024. Petitioners' names and apparent signatures appear on the signature block of the Petition; however, review of the record in the case shows that the email address associated with the electronic filing of the Petition is "Info@coburncoinc.com."
On April 19, 2024, respondent filed an Answer. Thereafter, on April 23, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action. By Order served April 24, 2024, the Court directed petitioners to file an objection, if any, to respondent's Motion.
On May 14, 2024, three electronic filings were made with the Court on petitioners' behalf, appearing at Docket Index Nos. 8, 9, and 10, and having been designated by the filer, respectively, as (1) an "Objection to Petition (Attachment(s))," (2) a "Brief in Support of Objection to Petition (Attachment(s))," and (3) a "Brief in Support of Objection to Petition." The filing designated as an "Objection to Petition (Attachment(s))" consists of a copy of the Court's Order served April 24, 2024. The filings at Docket Index Nos. 9 and 10 consist of copies of U.S. Tax Court Form 2, Petition (Simplified Form). Review of the information included in paragraphs 5 and 6 of those Forms 2 indicates that all three electronic filings have been made by someone associated with Rene Coburn & Co., petitioners' apparent non-attorney representative.
Review of the Court's records shows that Rene Coburn is not admitted to practice before this Court and consequently cannot represent petitioners in this case. Petitioners and Rene Coburn are informed that the U.S. Tax Court is separate and independent from the Internal Revenue Service and has certain requirements that must be met before an individual can be recognized as representing taxpayers before the Court. Petitioners and Rene Coburn are encouraged to review the publication, "Representing a Taxpayer Before the U.S. Tax Court," a copy of which will be attached to this Order.
In view of the foregoing, the Court will direct the Clerk of the Court to disable the email address "Info@coburncoinc.com" from the record in this case and make paper service on petitioners at the mailing address listed in the Court's records. Furthermore, the Court will strike the improper electronic filings at Docket Index Nos. 8, 9, and 10 and extend the time within which petitioners may file any objection to respondent's Motion.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall change petitioners' service preference from "electronic" to "paper." It is further
ORDERED that the Clerk of the Court shall attach to this Order a copy of the Court's publication, "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 (with the attachment noted above) on Rene Coburn at the mailing address in Modestom, California, listed for Rene Coburn in the signature block of the electronic filing at Docket Index No. 9. It is further
ORDERED that the above-referenced filings at Docket Index Nos. 8, 9, and 10 are deemed stricken from the Court's record in this case. It is further
ORDERED that, together with this Order, the Clerk of the Court shall serve on petitioners copies of (1) the Petition, (2) the Answer, (3) respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action, and (4) the Court's Order served April 24, 2024. It is further
ORDERED that the time within which petitioners shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action is hereby extended to June 7, 2024. Failure to file an objection by the foregoing date may result in the granting of that Motion.
REPRESENTING A TAXPAYER BEFORE THE U.S. TAX COURT
The United States Tax Court, which is separate and independent from the Internal Revenue Service (IRS), has certain requirements that must be met before someone can represent another person or entity before the Court. Unlike the IRS, the Court does not recognize powers of attorney.
Who can represent me in my Tax Court case?
• You may represent yourself or hire an attorney or other person who is admitted to practice before the Court. You will know that a person is admitted to practice before the Court because that individual will have a Tax Court bar number. All representatives who practice before the Tax Court are subject to the American Bar Association's Model Rules of Professional Conduct.
What if the person I want to represent me is not admitted to practice before the Court?
• If your representative is an attorney, he or she may submit an application to seek admission to the Court's bar. Upon admission, the attorney will be assigned a Tax Court bar number and can then represent you in the case.
• If your representative is not an attorney, that person can only be admitted to practice before the Court by taking a written examination given every two years and by meeting other Court requirements. Information concerning the application for admission and the Court's nonattorney exam may be found on the Court's website, www .ustaxcourt. gov.
May I represent the estate or trust of a deceased taxpayer before the Court without hiring a representative?
• Yes, if you are a duly authorized fiduciary or representative of the deceased taxpayer. For example, a state court of competent jurisdiction may appoint an individual as an executor, administrator, or personal representative of a deceased person. If you are a fiduciary, you should file a "Motion for Substitution of Party and to Change Caption" and attach a copy of the state court-issued letters of administration or letters testamentary. The motion must list the case name and docket number.
May I represent an incompetent or incapacitated taxpayer before the Court?
• Yes, if you are a fiduciary duly appointed under state law, such as a guardian or conservator. If you have been appointed to serve as a conservator or guardian of the petitioner, you may file a Motion to Substitute Party and attach a copy of any documents providing proof of your appointment. The motion must list the case name and docket number.
In the alternative, the Court may permit you to be recognized as petitioner's "next friend" by filing a Motion to Be Recognized as Next Friend stating:
1. that petitioner cannot prosecute this case without assistance;
2. that the person seeking appointment as next friend would like to be recognized as petitioner's next friend, he or she has a significant relationship with petitioner, and would represent petitioner's best interests;
3. that there is no other person better suited to serve as next friend; and
4. the names and addresses of persons (e.g., spouse, parent, or siblings) who may have an interest in this matter.
You must include as an attachment to the motion a current statement from the petitioner's personal physician (or equivalent support) indicating that the petitioner is not competent to prosecute his or her case without assistance. You must also state in the motion whether anyone is known to have an objection to the Court's recognition of you as the petitioner's next friend. The motion must list the case name and docket number.
Please visit the Court's website, www.ustaxcourt.gov, for additional resources and information.