Opinion
5264-22
06-15-2022
JANET L. HONECKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
It has come to the Court's attention that the Petition filed to commence this case served on March 18, 2022, 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 Tax Court Rules of Practice and Procedure. It also appears that petitioner's non-attorney representative who is not admitted to practice before this Court signed the petition on petitioner's 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. Unlike the IRS, the Court does not recognize powers of attorneys and, thus, petitioner's non-attorney representative may not represent them in this case. 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, Michael D. Costanzo 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 signature and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED that, on or before August 15, 2022, petitioner shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on her behalf (preferably in "wet ink" signature, not a photocopied signature). Petitioner should note that the ratification of petition may not be electronically filed. 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, in addition to regular service, the Clerk of the Court shall serve a copy of this Order served on Michael D. Costanzo at the address listed for him in the petition.
RATIFICATION OF PETITION
___, have read the Petition filed with the Court on ___ and do hereby ratify and affirm the filing of said document by affixing my signature hereto.