I have not calculated, and have no present intention of calculating, the amount of scarce judicial resources wasted in preparing and serving such orders as Vyacheslav Senchenko & Lyudmila Senchenko, Docket No. 6901-24S, filed 5/24/24.

It’s the usual case, an unadmitted CPA with a Form 2848 acting as counsel. Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan sends him off with the usual boilerplate.

“The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982). At this juncture and upon review of the entire record, the email address XXXCPA.com used to electronically file the petition will be disabled from the record in this case.” Order, at p. 1. (Name omitted).

At least Vy and Ly personally signed the petition, so they’re in.

But we get cases like this every day.

Taishoff says why not take the handout entitled “REPRESENTING A TAXPAYER BEFORE THE U.S. TAX COURT” Version 03/27/2022, and make it part of Form 2, the “simplified” petition?

And add to the Form 2 instructions a simple statement that Form 2848 or any State-sanctioned form of power of attorney DOES NOT entitle the representative or agent named in any thereof to represent petitioners in U. S. Tax Court. See Representing etc. for persons allowed to sign Tax Court petitions; no others need apply.