Opinion
7187-21
06-08-2021
Angela W. Hardy Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition filed to commence this case served on Ma y 14, 2021, did not bear original signatures on the petition of petitioner or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Rather, it appears that petitioner's non-attorney representative who is not admitted to practice before this Court signed the petition on her behalf. 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, Philip G. Farr 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 petitioner's original signatures ratifying and affirming the petition previously filed. We encourage petitioner to ratify the amended petition in paper form (preferably in "wet ink" signature, not a photocopied signature) pursuant to the Court's Order served on May 14, 2021. Petitioner should note that the amended petition should not be electronically filed.
Upon due consideration and for cause, it is
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 Phillip G. Farr at the address listed for him in the petition.