Opinion
15610-21
08-12-2021
Michael R. Latham Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, JUDGE
The petition filed to commence this case served on July 23, 2021, lists the name of an individual who purportedly is petitioner's counsel who is not admitted to practice before the Court, as required by the Tax Court Rules of Practice and Procedure. At this juncture, Edward L. Boring will not be associated with this case until he is able to practice before this 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. 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 in accordance with Rule 24 Tax Court Rules of Practice and Procedure. An entry of appearance may only be filed by a practitioner who has been admitted to practice before the Court. Petitioner's counsel may obtain an Entry of Appearance form under "Case Related Forms" on the Tax Court's website at www.ustaxcourt.gov/case_related_forms.html.
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 September 23, 2021, 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 no later than, September 23 2021, Mr. Edward L. Boring shall file a entry of appearance, if he wishes to enter his appearance in this case and all admission requirements are met. 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 Edward L. Boring at the address listed for him in the petition.