Opinion
24012-21S
12-01-2021
Alan L. Schmalzried & Cierria N. Schmalzried Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition filed to commence this case served on September 27, 2021, did not bear the original signature on the petition of petitioners or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. However, it appears that petitioners' non-attorney representative who is not admitted to practice before this Court also signed the petition. 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". 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, Larry Marietta will not be associated with this case and we encourage petitioners' representative to review the Court's admissions requirements.
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 Larry Marietta at the address which is listed for him in the petition.