In Uncategorized on 08/31/2021 at 15:42

No, I am not, and I’m sure Ch J Maurice B (“Mighty Mo”) Foley is not, snobbish or given to lording it over the non-admitted. Whether entering the ranks of the Second Street Squad (nonpolitical, of course) automatically or the hard way, we are all bound to serve with honor and fidelity.

But the horde of non-admitteds filing petitions with no notion of statutes or rules is fatiguing. They ignore the website except to download the Form 2 petition package and slam it in. Not a working day passes without at least half a dozen admonitions from Ch J Mighty Mo to such as they to join up.

As I said hereinabove, it gets so fatiguing that it all becomes a blur. By way of illustration of the foregoing, here’s Marjorie K. Costello, Docket No. 17826-21, filed 8/31/21*. And unlike most of these, Marjorie signed the petition her own self.

“However, it appears that petitioner’s non-attorney representative, David M. Daggett, who is not admitted to practice before this Court is referred to as petitioner’s non-attorney repredentative [sic]. 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. The Court has prepared Q&A’s on the subject ‘Representing a Taxpayer Before the U.S. Tax Court’. The Court also encourages practitioners and nonattorneys seeking admission to practice before the Court to consult “Guidance for Practitioners” on the Court’s website at At this juncture, James B. Schmidt will not be associated with this case and we encourage petitioner’s representative to review the Court’s admissions requirements.” Order, at p. 1.

Ch J Mighty Mo orders the Clerk to serve this order on Mr. Schmidt.

Daggett – Schmidt. After a while it’s all a blur.

*Marjorie K Costello 17826-21 8 31 21

  1. Judge Foley ordered the usual admonition be sent today (September 22) to Charles H. Geser, about “Representing a Taxpayer Before the U.S. Tax Court.” The case is that of Hazel M. Ralston, 21190-21S, filed June 11 and served September 7. Trial was requested in Baltimore.

    A Maryland CPA by the name of Charles H. Geser died on June 18, 2021, according to an obituary in the Baltimore Sun. Hazel M. Ralston has an address in Sykesville, Maryland. According to one database, she turned 99 in July.


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