Opinion
23161-22L
08-14-2023
STEFANY CONSTRUCTION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 31, 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 abacusforbusiness@gmail.com and thus the petition is treated as having been signed by that individual. Upon review of the entire record, it appears that the email address used to electronically file the petition is not part of the record and does not correspond with the email addresses listed on page 2 of the petition. The petition was also not properly executed in that it did not bear the signature of petitioner or of a practitioner admitted and recognized to practice before the Tax Court, as required by the Rule 23(a)(3), Tax Court Rules of Practice and Procedure.
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.
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 the Clerk of the Court shall change petitioner's service preference from "electronic" to "paper." It is further
ORDERED that, on or before September 27, 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
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 for DAWSON by sending an email request to dawson.support@ustaxcourt.gov.