Opinion
10831-23S
07-14-2023
RICHARD J. LOCKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 7, 2023, 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 an email address belonging to jo-jean.dumont@tax.hrblock.com and thus the petition is treated as having been signed by the individual who appears to be petitioner's non-attorney representative who is not admitted to practice before the Court. It is well settled that, unless the petition is filed by the taxpayer or an individual who is lawfully authorized to act on the taxpayer's behalf, we are without jurisdiction. See Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. At this juncture and upon review of the entire record, the email address at jo-jean.dumont@tax.hrblock.com used to electronically file the petition will be disabled from the record in this case.
The Court has prepared Q&As on the subject "Representing a Taxpayer Before the U.S. Tax Court. A copy of these Q&As are attached to this Order. The Court encourages practitioners and non-attorneys seeking admission to practice before the Court to consult "Guidance for Practitioners" on the Court's website atwww.ustaxcourt.gov/practitioners.html. Petitioner is advised that he may represent himself or seek representation by an individual who is admitted to practice before this Court. An individual admitted to practice before the Court will have an assigned Tax Court Bar number.
The petition bore an actual signature for petitioner. Insofar as the Court's procedures require all petitions to bear signatures of the taxpayers provided at minimum to the filing party signature and so maintained by the filing party, petitioner's intention to file and prosecute this case in this forum has been adequately verified.
Upon due consideration and for cause, 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 the copy of this Order the Court's Q&As on the subject "Representing a Taxpayer Before the U.S. Tax Court".
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network),the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, petitioner and not power of attorneys must register for DAWSON by sending an email request to dawson.support@ustaxcourt.gov.