Summary
holding that " non-attorney trustee may not represent a trust pro se in an Article III court"
Summary of this case from Dessalines Tr. v. 33 Holdings LLCOpinion
The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2).
NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 36-3)
Purported trustee brought actions against Commissioner of Internal Revenue challenging notices of deficiency against trust. The United States Tax Court dismissed actions. Purported trustee appealed. The Court of Appeals held that non-attorney trustee could not represent trust pro se in Court of Appeals.
Appeal dismissed.
Page 324.
Appeal from the United States Tax Court.
Before LEAVY, FERNANDEZ, and BERZON, Circuit Judges.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.
Olga Ortiz Rios, purported trustee for the Hale Joy Trust (No. 01-71262), the Hawaiian Joy Trust (No. 01-71289), and the Hale Kahala Trust (No. 01-71306) appeals pro se the Tax Court's orders dismissing actions challenging notices of deficiency against the trust because she lacked authority under Tax Ct. R. 60 to institute cases on the trusts' behalf. We dismiss the appeal.
Each of these consolidated appeals was filed by Ms. Rios, who is not a licensed attorney authorized to practice before this court. A non-attorney trustee may not represent a trust pro se in an Article III court. See C.E. Pope Equity Trust v. United States, 818 F.2d 696, 697-98 (9th Cir.1987).
APPEALS No. 01-71262, No. 01-71289, and No. 01-71306 DISMISSED.