Opinion
24819-22S
08-06-2024
RICHARD D, YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 28, 2022, 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 epiphanyfinsvcs@gmail.com and thus the petition is treated as having been signed by that individual who appears to be petitioner's non-attorney representative. That email also does not correspond with the email address provided on the petition form. A further review of the petition shows that it was not properly executed in that it does not bear the signature of petitioner or of a practitioner admitted to practice before the Court.
The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982). At this juncture and upon review of the entire record, the email address at epiphanyfinsvcs@gmail.com used to electronically file the petition will be disabled from the record in this case.
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 signature and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED that, on or before September 5, 2024, petitioner shall file with the Court a Ratification of Petition ratifying and affirming the filing of the Petition on her behalf. 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 Served 08/06/24 is further
ORDERED that the Clerk of the Court shall change petitioner's service preference from "electronic" to "paper." 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
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, petitioners and not power of attorneys must register from DAWSON by sending an email request to dawson.support@ustaxcourt.gov.