Rourk v. Commissioner of Internal Revenue

Full title: Sean Rourk & Dawn W. White Rourk Petitioners v. Commissioner of Internal…

Court: United States Tax Court

Date published: Jun 30, 2021

No. 10495-21 (U.S.T.C. Jun. 30, 2021)

Opinion

10495-21

06-30-2021

Sean Rourk & Dawn W. White Rourk Petitioners v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge.

ORDER

Maurice B. Foley Chief Judge.

The petition filed to commence this case served on June 14, 2021, did not bear original signatures on the petition of petitioners or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Rather, it appears that petitioners' non-attorney representative who is not admitted to practice before this Court signed the petition on their behalf. The United States Tax Court, which is separate and independent from the IRS, has certain requirements that must be met before an individual can be recognized as representing petitioners 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. At this juncture, Lynn Venditti will not be associated with this case and we encourage petitioners' representative to review the Court's admissions requirements.

Therefore in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain petitioners' original signature ratifying and affirming the petition previously filed. We encourage petitioners to ratify the amended petition in paper form (preferably in "wet ink" signature, not a photocopied signature) pursuant to the Court's Order served on June 14, 2021.

Upon due consideration and for cause, it is

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 on Lynn Venditti at the address listed for him in the petition.