Opinion
31521-21
03-15-2022
William L. McRae & Yelena M. McRae Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 22, 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 the email address of Alfred Mahler (amahler@magonecpas.com), and thus the petition is treated as having been signed by that username and password of Alfred Mahler. However, petitioners' non-attorney representative is not the petitioner in this case nor is he a practitioner admitted to practice before this 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, petitioners' non-attorney representative will not be associated with this case and his email address will be removed from this case.
Furthermore, petitioners' non-attorney representative, Alfred Mahler, whose name appears in the petition is not admitted to practice before this Court, and Mr. Mahler cannot represent petitioners 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 at www.ustaxcourt.gov/practitioners.html.
Petitioners are advised that they may represent themselves 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. Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall make petitioners' service preference as paper in the record of this case. It is further
ORDERED that, on or before May 16, 2022, petitioners 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). Petitioners 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 petitioners may use to comply with this Order. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Alfred Mahler at the address which is listed for him on the petition.