Opinion
4021-22
03-22-2022
Hunt Assurance Group, Inc., f.k.a. Hunt Insurance Group, Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 7, 2022, the petition to commence this case was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual eFiling the petition serves as the signature of the individual filing the petition. If the petition is being filed by multiple practitioners, the Petition should be signed by the additional practitioners. However, review shows that the petition bears the signature of counsel Steven M. Miller who does not appear to be admitted to practice before the Court as required by the Tax Court Rules of Practice and Procedure. If petitioner's counsel wishes to be recognized as counsel of record in this case, it will be necessary at this juncture to electronically file an entry of appearance on behalf of petitioner upon meeting the Court's admission requirements. An entry of appearance may only be filed by a practitioner who has been admitted to practice 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, Mr. Miller will not be associated with this case and cannot represent petitioner. Upon due consideration and for cause, it is
ORDERED that no later than, May 5, 2022, Steven M. Miller, shall file a entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioner after meeting all admission requirements. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this order on Steven M. Miller at the address listed for himself in the petition.