Opinion
8860-23
06-08-2023
RICHARD L. HEPP, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition filed to commence this case served on June 7, 2023, was not properly executed in that it did not bear the original signature of petitioner or of a practitioner admitted and recognized to practice before the Tax Court, as required by the Rule 23(a) (3), Tax Court Rules of Practice and Procedure. Petitioner's non-attorney representative who is not admitted to practice before this Court appears to have signed the petition on his behalf. The United States Tax Court, which is separate and independent from the Internal Revenue Service, has certain requirements that must be met before an individual can be recognized as representing petitioners before the Court. The Tax Court, unlike the Internal Revenue Service, does not recognize power of attorneys. 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, petitioner's non-attorney representative Kenneth J. Gerbie 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 signatures and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED that on or before July 24, 2023, petitioner shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on her behalf. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner 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 the Clerk of the Court shall serve a copy of this Order on Kenneth J. Gerbie at the address of record in this case.