Opinion
27258-22S
01-27-2023
SHELIAH WARREN-RUCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition filed to commence this case served on January 25, 2023, bore the original signature of petitioner in accordance of Rule 23, Tax Court Rules of Practice and Procedure. It also appears that petitioner's non-attorney representative who is not admitted to practice before the 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 a petitioner before the Court. Unlike the IRS, the Court does not recognize powers of attorneys and, thus, petitioner's non-attorney representative may not represent her in this case. At this juncture, Ralph Butler will not be associated with this case and we encourage petitioner's representative to review the Court's admissions requirements. 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.
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 Ralph Butler at the address listed for him in the petition.