Opinion
24554-21
11-29-2021
Raghava Sugosh, Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition filed to commence this case served on October 1, 2021, lists the name of an individual who purportedly is petitioner's counsel. The Petition, however, does not not bear the original signature of petitioner nor is counsel for petitioner a practitioner who has been admitted to practice before the Court, as required by the Tax Court Rules of Practice and Procedure. 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 on behalf of Miguel A. Contreras upon meeting the Court's admission requirements. 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.
Therefore, in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioner's original signature and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED that, on or before January 13, 2022, petitioner shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on her behalf (preferably in "wet ink" signature, not a photocopied signature). Petitioner should note that the ratification of petition may not be electronically filed. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner may use to comply with this Order. It is further
ORDERED that no later than, January 13, 2022, Mr. McCormick shall file a entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioner 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 on Jonathan McCormick at the address listed for him in the petition.