Opinion
26567-21
12-17-2021
Mark A. Walker Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition filed to commence this case served on October 14, 2021, bore the original signature of petitioner in accordance of the Tax Court Rules of Practice and Procedure. However, petitioner's 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. Therefore, unlike the IRS, the Court does not recognize powers of attorneys and Peter A. Poirot will not be recognized as petitioner's power of attorney in this case. 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, H. Ted Neeb will not be associated with this case and we encourage petitioner's representative to review the Court's admissions requirements.
Petitioner is advised that he may represent herself or seek representation by an individual who is admitted to practice before this Court. An individual admitted to practice before the Court will have an assigned Tax Court Bar number. 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 H. Ted Neeb at the address listed for him on page 1 of the petition.