From Casetext: Smarter Legal Research

Bright v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2021
No. 12320-21S (U.S.T.C. Aug. 31, 2021)

Opinion

12320-21S

08-31-2021

Keith A. Bright & Kathleen S. Bright Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

On April 12, 2021, a petition was filed commencing this case. That petition does not bear petitioners' original signatures or the original signature of counsel admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. The petition was also signed by Kim Hullman, who is not a practitioner admitted to practice before this Court. 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, Kim Hullman will not be associated with this case and we encourage petitioner's 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 petitioner's original signature and ratifying the petition previously filed. Upon due consideration and for cause, it is

ORDERED that, on or before October 11, 2021, petitioners shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on his 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 the Clerk of the Court is directed to attach to the copy of this Order the Court's Q&As on the subject "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 on Kim Hullman at the address which she listed for herself in the petition.


Summaries of

Bright v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2021
No. 12320-21S (U.S.T.C. Aug. 31, 2021)
Case details for

Bright v. Comm'r of Internal Revenue

Case Details

Full title:Keith A. Bright & Kathleen S. Bright Petitioners v. Commissioner of…

Court:United States Tax Court

Date published: Aug 31, 2021

Citations

No. 12320-21S (U.S.T.C. Aug. 31, 2021)