Inge v. Comm'r of Internal Revenue

Full title: JOHN R. INGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 13, 2024

No. 9236-24 (U.S.T.C. Jun. 13, 2024)

Opinion

9236-24

06-13-2024

JOHN R. INGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

KATHLEEN KERRIGAN CHIEF JUDGE.

ORDER

KATHLEEN KERRIGAN CHIEF JUDGE.

On June 5, 2024, a petition was filed commencing this case. That petition does not bear petitioner's original signature or the original signature of counsel admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. The petition was signed by Roger L. Mitchell, who is not a practitioner admitted to practice before this Court. 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, Roger L. Mitchell, will not be associated with this case and we encourage petitioners' 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 July 29, 2024, petitioner shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on his behalf. 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 on Roger L. Mitchell, at the address which is listed for him in the petition.