Opinion
7391-24
05-30-2024
COURTNEY BROWN WARREN & JEFFREY WARREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On May 24, 2024, the Court received and filed a letter by Patricia Boyd, CPA, on behalf of petitioners. Therein, Ms. Boyd states that petitioners "are rescinding their request for a tax court hearing in New York" and "would appreciate it if the petition can be sent back."
However, review of the Court's records indicates that Ms. Boyd is not admitted to practice before this Court and thus cannot represent petitioners in this case.Moreover, we are generally required to enter a decision in a deficiency case specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974). We are therefore unable to withdraw the Petition and close this case as requested in Ms. Boyd's letter.
Petitioners and Ms. Boyd are informed that the United States Tax Court, which is separate and independent from the Internal Revenue Service, has certain requirements that must be met before an individual can be recognized as representing taxpayers before the Court. Further information is available in the Court's publication, "Representing a Taxpayer Before the U.S. Tax Court," a copy of which will be attached to this Order
If, as Ms. Boyd's letter suggests, petitioners have reached a settlement agreement with the Internal Revenue Service (IRS) as the underlying tax liability in this case and wish to resolve the case without trial, they may contact the attorney who will be representing respondent (i.e., the IRS) in this matter. Together, petitioners and the IRS attorney may prepare and sign a settlement document (stipulated decision) that the Court may then enter into the official record, resolving the case. The contact information for the IRS attorney will be included in the answer that respondent files to the Petition. Respondent has 60 days from the date of service of the Petition within which to file the answer.
For further information, petitioners may consult "Guidance for Taxpayers" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall attach to this Order a copy of the Court's publication, "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 (with the attachment noted above) on Patricia Boyd, CPA, at the mailing address listed in the above-referenced letter.