Opinion
6331-24S
08-01-2024
SHARON L. DIXON & DANNY W. DIXON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 29, 2024, petitioners made two electronic filings with the Court, designating the filings as (1) an Answer to Amended Petition at Docket Index No. 12 and (2) an Answer at Docket Index No. 13. Review shows that the filings are duplicative and include, among other things, a letter by Mark Moore, CPA, who it appears may be petitioners' non-attorney representative. However, Mr. Moore is not admitted to practice before this Court and consequently cannot be recognized as representing petitioners in this case.
Petitioners and Mr. Moore are informed that the U.S. Tax Court, which is separate and independent from the Internal Revenue Service (IRS), has certain requirements that must be met before an individual can be recognized as representing taxpayers before the Court. Petitioners and Mr. Moore are encouraged to review the Court's publication, "Representing a Taxpayer Before the U.S. Tax Court," a copy of which will be attached to this Order.
To the extent petitioners' above-referenced filings on July 29, 2024, may be an attempt to share documents and information with respondent (i.e., the IRS), we again inform petitioners that they may provide any such documents and information directly to the attorneys representing respondent in this matter. As previously noted, petitioners may find the contact information for those attorneys in respondent's Answer, filed June 7, 2024.
For more information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration and for cause, it is
ORDERED that petitioners' filing at Docket Index No. 12 is recharacterized as a Letter by Mark Moore, CPA, on Behalf of Petitioners. It is further
ORDERED that petitioners' filing at Docket Index No. 13 is deemed stricken from the Court's record in this case. 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." It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order (with the attachment noted above) on Mark Moore, CPA, at the mailing address listed in the above-referenced Letter.
(Matter Omitted)