This gets me annoyed. Seriously annoyed.

I don’t know what the CA laws might be, but I expect they have some enactment, promulgation or keep-off-the-grass as to UAPL.

Oh, for the civilians amongst you, UAPL is unauthorized practice of law. Here in the Empire State, we have both civil and criminal penalties for so doing.

But out in La-La Land, whatsoever their enactments, promulgations etc., may be, we have Timothy F. Debevec & Janette Debevec, Docket No. 10141-17, filed 7/27/17. Except it isn’t at all about Tim & Jan; they petitioned, for sure, but they didn’t sign the petition their own selves.

Ch J L. Paige (“Iron Fist”) Marvel tells the story.

“That petition seeks review of a purported February 2017 notice of deficiency allegedly issued to Vincente Rosas for taxable year [X]. That petition was captioned: ‘Timothy F. Debevec & Janette Debevec, Petitioners v. Commissioner of Internal Revenue, Respondent’. That petition was not signed by Mr. and Mrs. Debevec. Rather, that petition was signed only by Vicente Rosas. … respondent filed a Motion To Dismiss for Lack of Jurisdiction, at docket No. 10141-17, on the ground no notice of deficiency or other notice of determination was issued to Mr. and Mrs. Debevec for taxable year [X] …that would permit them to invoke the Court’s jurisdiction in this case. Among other things, in his motion to dismiss respondent states/indicates that: (1) Vincente Rosas apparently filed the petition at docket No. 10141-17 using the petition that Mr. and Mrs. Debevec filed at docket No. 8771-17S… challenging the notice of deficiency… issued to Mr. and Mrs. Debevec for taxable year [Y]…; and (2) however, Mr. Rosas in the petition at docket No. 10141-17 incorrectly captioned that petition in the names of Mr. and Mrs. Debevec, instead of in Mr. Rosas’ own name. In our Order To Show Cause… we directed Mr. and Mrs. Debevec and respondent each… to show cause, in writing, why the Court, on its own motion, should not dismiss so much of this case at docket No. 10141-17 relating to Timothy F. Debevec and Janette Debevec for lack of jurisdiction on the ground the petition was not properly executed by or on behalf of Mr. and Mrs. Debevec.” Order, at p. 1.

Could be the typical pro se, trying a cut-and-paste from a form he got from the Glasshouse files. Public info, and all that.

But it isn’t, hence the title of this rant.

“…respondent filed a Response to Order…. Among other things, in his Response respondent states/indicates that: (1)… respondent’s counsel received a telephone call from Raul Armendariz, an unenrolled tax return preparer who purported to represent both Mr. and Mrs. Debevec, and Vincente Rosas; (2) Mr. Armendariz informed respondent’s counsel that he (Mr. Armendariz) prepared the petition filed in this case at docket No. 10141-17 using the same petition that Mr. Armendariz prepared for Mr. and Mrs. Debevec at docket No. 8771-17S; (3) however, Mr. Armendariz incorrectly captioned the petition filed at docket No. 10141-17 in the names of Mr. and Mrs. Debevec, rather than in the name of Vincente Rosas; and (4) respondent agrees that the Court should dismiss so much of this case at docket No. 10141-17 relating to Mr. and Mrs. Debevec for lack of jurisdiction on the ground the petition in that case was not properly executed by or on their behalf. … Mr. and Mrs. Debevec filed a Response to Order….. …Vincente Rosas-De Jesus filed a Motion To Change or Correct Caption. Among other things, in his motion Mr. Vincente Rosas-De Jesus states that the petition at docket No. 10141-17 was incorrectly captioned in Mr. and Mrs. Debevec’s names, instead of in Mr. Vincente-De Jesus’ name.” Order, at p. 2.

OK, so we had CPAs, not USTCPs or attorneys, making motions in Tax Court, until I blew the whistle on that little game. Not to be outdone, we have unenrolled tax return preparers, whose credentials, experience, competence and integrity are unknown and unexamined, to say nothing of their being admitted either to any Bar or to the US Tax Court, preparing petitions in Tax Court, and purporting to represent taxpayers in litigation, but doing it under the radar. I must assume Mr Armendariz and others of his ilk are not doing any of this for free or through any LITC. Nor have they any credential beyond unenrolled status.

So what does Ch J L Paige (“Iron Fist”) Marvel do?

She plays the clerk, and orders as follows: “Mr. Vincente-De Jesus’s Motion To Change or Correct Caption, filed at docket No. 10141-17 on July 24, 2017, is granted and the caption of this case is amended to read: ‘Vincente Rosas-De Jesus, Petitioner v. Commissioner of Internal Revenue, Respondent.” Order, at p. 2.

How about maybe so a referral to the CA authorities for UAPL for Mr. Armendariz, the founder of this particular feast? Here’s a link.

http://www.calbar.ca.gov/Portals/0/documents/forms/2015_UPLComplaintFormrevised4