Opinion
4749-24S
06-25-2024
WILLIAM J. BURGOON & MARY M. BURGOON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 27, 2024, the Petition to commence this case was filed. Listed in the Petition as petitioners' counsel is Matthew M. Jacob, who is not admitted to practice before this Court. By Order served June 24, 2024, the Court advised petitioners that Mr. Jacob could not represent them before this Court.
On June 24, 2024, petitioners filed a document titled "Administrative Record", which consists of a copy of a letter from the Internal Revenue Service to Mr Jacob informing him that his application for renewal of his enrolled agent status had been renewed. However, this Court is separate and independent from the IRS. While Mr. Jacob may be able to represent petitioners before the IRS, because Mr. Jacob has not been admitted to practice before this Court he may not file documents or appear on petitioners' behalf in this case.
Upon due consideration of the foregoing, it is
ORDERED that the Administrative Record, filed June 24, 2024, is stricken from the Court's record in this case.