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Cardenas v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 23430-22S (U.S.T.C. Nov. 15, 2022)

Opinion

23430-22S

11-15-2022

GUSTAVO CARDENAS & LUZ M. CARDENAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

The petition underlying the above-docketed proceeding was filed on November 3, 2022, and taxable year 2020 was referenced as the period in contention. Gustavo Cardenas and Luz M. Cardenas were identified as the petitioning taxpayers, and both signed the petition. Subsequently, on November 10, 2022, a document was filed electronically herein under the designation "Statement Request daughter to be translator/assistant during case". The document was signed by both petitioners and by their daughter Mayerly Fiedor and stated as follows: "My name is Mayerly Fiedor and I'm Gustavo and Luz M Cardenas's daughter. Please be advised that my dad, Gustavo Cardenas, is hard of hearing and my mom, Luz M Cardenas, doesn't speak English. I would like to assist them during the process so I'm requesting to please have my name entered on this case, Mayerly Fiedor, as their translator/assistant." As such, the submission may be considered in the nature of a Motion To Be Specially Recognized, but it would be premature at this juncture.

The Court would therefore take this opportunity to explain that during the pre-trial phase, i.e., before any potential trial and assuming that jurisdiction is established through a notice of deficiency or determination, petitioners will work with representatives of the Internal Revenue Service (IRS, also referred to as respondent in Tax Court proceedings) in an effort to clarify issues and resolve the matter administratively. For purposes of working with and assisting petitioners before the IRS, which is separate from the Tax Court, Mayerly Fiedor may file with the IRS (not the Tax Court, which does not recognize powers of attorney), an IRS Form 2848, Power of Attorney and Declaration of Representative. Later, if the case is not settled and is calendared for a Tax Court trial, petitioners and Mayerly Fiedor may renew their request with the trial Judge to allow Mayerly Fiedor to translate for petitioners and potentially be specially recognized at that time to assist them at trial.

Accordingly, upon due consideration, it is

ORDERED that the document filed November 10, 2022, at Docket Entry #7, shall be recharacterized as a Motion To Be Specially Recognized. It is further

ORDERED that the just-referenced Motion To Be Specially Recognized is denied without prejudice at this time as premature and may be refiled, if necessary, at a more appropriate future time after the case has been calendared for trial.


Summaries of

Cardenas v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 23430-22S (U.S.T.C. Nov. 15, 2022)
Case details for

Cardenas v. Comm'r of Internal Revenue

Case Details

Full title:GUSTAVO CARDENAS & LUZ M. CARDENAS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 23430-22S (U.S.T.C. Nov. 15, 2022)