Roth v. Comm'r of Internal Revenue

• Decision Date: 23 September 2022
• Docket Number: 18151-22
• Parties: HARRY J. ROTH JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
• Court: United States Tax Court

HARRY J. ROTH JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 18151-22

United States Tax Court

September 23, 2022

ORDER

Kathleen Kerrigan, Chief Judge.

It has come to the Court's attention that the Imperfect Petition filed to commence this case served on August 8, 2022, was not properly executed in that it did not bear the original signature of petitioner or of a practitioner admitted and recognized to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. It appears that petitioner's non-attorney representative who is not admitted to practice before this Court signed the petition on his behalf. 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. Unlike the IRS the Court does not recognize powers of attorneys and, thus petitioner's non-attorney representative may not represent them 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. At this juncture, Brigid Soldavini will not be associated with this case and we encourage petitioner's representative to review the Court's admissions requirements.

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 original signature and ratifying the petition previously filed. Upon due consideration and for cause, it is

ORDERED that, on or before November 4, 2022, petitioner shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on her behalf (preferably in "wet ink" signature, not a photocopied signature). Petitioner should note that the ratification of petition may not be electronically filed. It is further

OR DER ED that the Clerk of the Court is directed to attach to this Order a form that petitioner may use to comply with this Order. 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...