Opinion
8622-21SL
01-03-2023
SCOTT D. AYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge.
It appears that, in his dealings with the IRS about the tax year at issue here, petitioner Scott D. Ayers is represented by CPA James E. Reinert. We assume that for that purpose Mr. Reinert has submitted to the IRS the requisite form (presumably Form 2848, "Power of Attorney"), and we do not police the out-of-court communications of the IRS with petitioners and their representatives. However, on December 29, 2022, there was filed in this case a purported "Joint Status Report" that bears the signatures of counsel for the Commissioner and of Mr. Reinert.
The Rules of this Court do not allow the signing and filing of documents in this Court by someone who is not himself a party nor admitted to practice in this Court on behalf of a party. Mr. Reinert has not filed an entry of appearance in this case, and as far as we know he is not admitted to practice in this Court. We therefore deem the recent filing to be the unilateral report of the Commissioner. Unless Mr. Reinert is admitted to practice in this Court and has filed an entry of appearance, he should refrain from signing any papers to be filed with the Court, and any filing that needs the signature of the petitioner should be signed by Mr. Ayers himself. It is
ORDERED that the parties shall file a status report no later than February 28, 2023, and every 60 days thereafter.