Opinion
13539-22S
01-09-2023
ANDREW PEROSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition filed to commence this case served on June 21, 2022, lists the name of an individual who purportedly is petitioner's counsel, however, is a practitioner who has not been admitted to practice before the Court admitted to practice before the Court as required by the Tax Court Rules of Practice and Procedure. The Petition bears the original signature of petitioner. 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 upon meeting all admission requirements pursuant to the 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. 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.
Upon due consideration and for cause, it is ORDERED that, Bernard J. Hessley shall file a entry of appearance, if he wishes to enter his appearance in this case upon meeting the Court's admissions requirements. 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 served on Bernard J. Hessley at the address listed for him in the petition.