Opinion
17824-23
11-17-2023
ANTHONY RAMIREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
The Petition to commence this case was electronically filed with the Court on November 13, 2023. Petitioner's name does not appear on the signature block of the Petition, and the document does not bear petitioner's original signature or the original signature of counsel admitted to practice before the Court. In fact, no signature or other information appears in the signature block of the Petition. Review of the record in the case shows that the email address associated with the electronic filing of the Petition is "Sara@mactax.com."
On November 15, 2023, a cover letter and accompanying set of documents were electronically filed with the Court and designated as petitioner's "Answer." The letter bears the signature of Mac H. Nguyen, who appears to be petitioner's non-attorney representative and associated with the firm "MacTax" in Fountain Valley, California. However, Mr. Nguyen is not admitted to practice before this Court and consequently cannot represent petitioner in this case. Petitioner and Mr. Nguyen are informed that the U.S. Tax Court is separate and independent from the Internal Revenue Service and has certain requirements that must be met before an individual can be recognized as representing taxpayers before the Court. Petitioner and Mr. Nguyen are encouraged to review the publication, "Representing a Taxpayer Before the U.S. Tax Court," a copy of which will be attached to this Order.
In view of the foregoing, the Court will direct the Clerk to the Court to disable the email address "Sara@mactax.com" from the record in this case and make paper service on petitioner at the mailing address listed in the Court's records. Furthermore, the Court will direct petitioner to ratify and affirm the filing of the Petition in this case on his behalf. See Rule 60(a), Tax Court Rules of Practice and Procedure.
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, together with this Order, the Clerk of the Court shall serve on petitioner a copy of the Petition in this case. It is further
ORDERED that, on or before December 11, 2023, petitioner shall file with the Court a ratification bearing his original signature and stating, if such be the case, that he has read the Petition filed on November 13, 2023, and ratifies and affirms the filing of said document. Petitioner is informed that failure to file such a ratification as directed may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner a form that petitioner may use for purposes of ratifying and affirming the filing of the Petition. It is further
ORDERED that the Clerk of the Court shall attach to this Order a copy of the Court's publication, "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 (with the attachments noted above) on Mac H. Nguyen at the mailing address in Fountain Valley, California, listed in the above-referenced cover letter. It is further
ORDERED that petitioner's "Answer," filed November 15, 2023, is recharacterized as petitioner's Report.