Opinion
9202-23L
06-12-2023
WILMAUD REALTY CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 8, 2023, the petition commencing this case was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual efiling the petition serves as the signature of that individual. See the DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using an email address belonging to alamir@msn.com and thus the petition is treated as having been signed by that that individual. The petition did not bear a signature of petitioner, nor a practitioner admitted to practice before this Court. Petitioner's representative Al Amir is not admitted to practice before this Court and therefore there is a jurisdictional problem in this case.
The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. A corporation or limited liability company may generally be represented before this Court by an officer of the business entity or by a practitioner who is admitted to practice before this Court. Because the petition was not signed by an officer of the business entity or by a practitioner admitted to practice before this Court, at the present juncture we do not have jurisdiction of this matter. However, in relevant part, Tax Court Rule 60(a) provides that "A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party."
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. Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall make petitioner's service preference as paper in the record of this case. It is further
ORDERED that, on or before June 26, 2023, petitioner shall file a proper ratification of petition (see form attached) bearing the signature of an officer of the business entity. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. 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 Al Amir at the address listed for him of the petition.