Opinion
27040-21
01-04-2022
Joseph N. Labita, III Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 18, 2021, the petition commencing 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 that individual. See the DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using petitioner's username and password in accordance with the Tax Court's Rules of Practice and Procedure.
It appears that petitioner's non-attorney representatives who is not admitted to practice before this Court is referenced as petitioners' non-attorney representatives in the petition. 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". 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, Stanley M. Fuchs and Suzanne Magalhaes will not be associated with this case and we encourage petitioners' representative to review the Court's admissions requirements.
Upon due consideration and for cause, it is
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 copies of this Order on Stanley M. Fuchs and Suzanne Magalhaes at the address listed for them in the petition.