Opinion
30389-21
05-10-2024
SALIMA JAFFER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
On November 12, 2021, the petition in this case was filed by means of the Court's online electronic filing and case management system, "DAWSON" (Docket Access Within a Secure Online Network). The petition so filed appears to bear a handwritten signature of petitioner Salima Jaffer. No attorney signed the petition, and no attorney has entered an appearance on behalf of Ms. Jaffer, so she represents herself. The petition gives an email address of nnaf@nnafconsulting.com. Consequently, the Court's DAWSON system has used this email address for purposes of giving Ms. Jaffer notice of filings in this case. Most recently, on May 6, 2024, the Court filed a notice of trial (Doc. 12) and a standing pretrial order (Doc. 13) and served them electronically on Ms. Jaffer, using that email address.
The same email address appeared on the petition in the related case of Ms. Jaffer's husband, Malik Jafferali, No. 21374-21. On May 6, 2024, the Court filed, in Mr. Jafferali's case, an equivalent notice of trial and a standing pretrial order, using that same email address. In that related case, the "eService Notification" to the petitioner (i.e., sent to the same email address) failed, and the Court received "bounce-back" emails from the recipient server advising that the email was undeliverable. Court staff placed multiple phone calls and learned that the email address is in fact an address not of Mr. Jafferali or Ms. Jaffer but of a tax professional who assists him. That tax professional is not admitted to practice in the Tax Court, but it appears that the tax professional's email address is being used in order to enable the professional to act for Mr. Jafferali and Ms. Jaffer. If so, this is not proper. Of course, a self-represented petitioner is free to accept assistance from a non-lawyer if she wishes to do so, but someone who is not admitted to practice in the Tax Court may not make filings on a petitioner's behalf and may not deprive a self-represented petitioner of the Court's direct notice of filings in her case.
To solve the current problem, we will change Ms. Jaffer's service preference from "electronic" to "paper". However, Ms. Jaffer is encouraged to register--on her own behalf and with her own email address--for e-Filing privileges on DAWSON. By so registering, Ms. Jaffer will then be able to electronically file and view documents in this case. She may register for DAWSON by sending, to dawson.support@ustaxcourt.gov, an email request that gives her name and docket number. If either party wishes to have a conference call among the parties and the Court, she may request the scheduling of such a conference call by placing a telephone call to the Chambers Administrator of the judge signing this order (at 202-521-0850).
It is
ORDERED that the Clerk of the Court shall change petitioner's service preference from "electronic" to "paper." It is further
ORDERED that the Clerk of the Court is directed to attach, to Ms. Jaffer's copy of this Order, copies of the notice of trial (Doc. 8) and the standing pretrial order (Doc. 12). For the information of Ms. Jaffer and her tax professional, it is further
ORDERED that the Clerk of the Court is also directed to attach, to Ms. Jaffer's copy of this Order, a copy of the Court's Q&As on the subject "Representing a Taxpayer Before the U.S. Tax Court".