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Piller v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 2989-23 (U.S.T.C. Mar. 31, 2023)

Opinion

2989-23

03-31-2023

YOKOV PILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

By Order issued March 14, 2023, the Court directed petitioner Yokov Piller to file a Ratification of Petition. On March 28, 2023, a Ratification of Petition was filed that was signed by "Ronald J. Schmidt on behalf of Yokov Piller (Power of Attorney).

Unlike the IRS, the Tax Court does not recognize powers of attorney. Furthermore, Ronald J. Schmidt is not admitted to practice before this Court and, therefore, Mr. Schmidt may not represent petitioner in this case.

Upon due consideration of the foregoing, it is

ORDERED that the Ratification of Petition, filed March 28, 2023, is deemed stricken from the Court's record. Petitioner is reminded that a Ratification of Petition bearing petitioner's original signature must be filed on or before April 26, 2023. Failure to file the Ratification of Petition may result in the dismissal of this case for lack of jurisdiction.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.


Summaries of

Piller v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 2989-23 (U.S.T.C. Mar. 31, 2023)
Case details for

Piller v. Comm'r of Internal Revenue

Case Details

Full title:YOKOV PILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 2989-23 (U.S.T.C. Mar. 31, 2023)