In Uncategorized on 04/18/2017 at 14:57

A memorable line from a time when political debates were jocular, rather than toxic, gives me my headline for this blogpost.

The order is Nicholas O. Blechman & Luise Stauss Blechman, Docket No. 26252-16S, filed 4/18/17.

And perhaps I’m just a wee bit testy today, having just posted off my Federal, State and City income tax returns. And a check, of course, for less than 10% of total tax due, having of course made sufficient estimated payments.

But Ch J L Paige (“Iron Fist”) Marvel has done it again, getting two of my pet peeves in one order.

Nich & Lu are innocent bystanders here. Their “…power of attorney Steven P. Goldglit, CPA, filed an Opposition to Motion To Dismiss for Lack of Jurisdiction on behalf of petitioners. In it, he states that petitioners were confused about the due date for filing the petition and they did not seek professional advice until after they filed the petition because they are have been under financial hardship.” Order, at p. 2.

Must I repeat yet again that a “power of attorney” is not a person, but a piece of paper (or perhaps, if faxed to the CAF, an aggregation of electrons)? The “power of attorney” empowers a “Representative” to represent the “Taxpayer.”

So Mr Goldglit, CPA, is a Representative.

But is he admitted to practice before the United States Tax Court?

If he is, he hasn’t filed an Entry of Appearance, at least according to the Tax Court’s Docket Inquiry website.

If he isn’t, is he awaiting admission per Rule 24(a)(3)?

Or are we again seeing CPAs admitted to practice before the United States Tax Court, on the strength of a Form 2848 (a form which Tax Court has repeatedly said it does not recognize), with no admissions examination, no payment of a fee, no admission to the Bar of any State, Commonwealth or Territory, and no Entry of Appearance?

Why not just amend Rule 200, and have done?


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