Opinion
20304-22S
10-25-2022
DAVID G. WILDAUER & JULIA A. WILDAUER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On October 19, 2022, petitioners filed a First Amended Petition. That document bears the original signatures of petitioners, as required by Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure. However, the First Amended Petition also bears the signature of Eugene J. Miller, CPA, and on October 19, 2022, Mr. Miller himself filed a Request for Place of Trial at Pittsburgh, PA and a Motion to Proceed Remotely, purportedly on behalf of petitioners. Those two documents bear the signature of only Mr. Miller.
A review of the Court's records indicates that Mr. Miller is not admitted to practice before this Court and accordingly cannot be recognized as representing petitioners in this case. Consequently, Mr. Miller will not be associated with this case. Petitioners and Mr. Miller are advised that 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 taxpayers before the Court. Petitioners and Mr. Miller 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.
Because the aforementioned Request for Place of Trial at Pittsburgh, PA and Motion to Proceed Remotely do not bear the original signatures of petitioners, or the original signature of an individual admitted to practice before this Court, those documents will be stricken. If petitioners wish, they may re-file those documents with proper signatures as set forth below. However, we inform petitioners that the Court has already issued an Order designating Pittsburgh as the place of trial in this case.
As noted, the First Amended Petition bears the original signatures of petitioners and is therefore a proper filing. Petitioners thus need not re-file it.
Upon due consideration and for cause, it is
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 Eugene J. Miller, CPA, at the address listed for him in the First Amended Petition. It is further
ORDERED that the above-referenced Request for Place of Trial at Pittsburgh, PA and Motion to Proceed Remotely are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before November 23, 2022, petitioners may file a proper request for place of trial and motion to proceed remotely. Any such filing shall bear the original signatures of petitioners, or the original signature of an individual admitted to practice before this Court.
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.