Opinion
1751-23S
04-01-2024
MOSES ALEXANDER, III & PRISCILLA ALEXANDER, INCAPACITATED, MARK A. ROCES, CONSERVATOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Further review of the Petition filed on January 17, 2023, shows that it does not bear the original signature of petitioner Moses Alexander, III or (in the alternative) the original signature of a practitioner admitted to practice before this Court. Rather, it appears that an individual has signed the Petition on Mr. Alexander's behalf, acting pursuant to a power of attorney. However, unlike the Internal Revenue Service, the Tax Court does not recognize powers of attorney. It is therefore necessary for Mr. Alexander to file a ratification bearing his original signature in order for this Court to have jurisdiction as to him in this case. It is accordingly
ORDERED that, on or before April 22, 2024, petitioner Moses Alexander, III shall file with the Court a ratification bearing his original signature and stating, if such be the case, that he has read the Petition filed on January 17, 2023, and ratifies and affirms the filing of said document. Failure to file such a ratification may result in the dismissal of this case for lack of jurisdiction as to petitioner Moses Alexander, III. It is further
ORDERED that the Clerk of the Court shall attach to this Order a form that petitioner Moses Alexander, III may use for purposes of ratifying and affirming the filing of the Petition. 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."
RATIFICATION OF PETITION
I, Moses Alexander, III, have read the Petition filed with the Court on January 17, 2023, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.
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 non-attorney 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.