- 10 - affidavit; namely, that Mr. McCarthy had signed the stipulation of settled issues without authorization. On April 25, Mrs. Wolfe sent Mr. Mansour a letter terminating his services on her behalf and on behalf of WFO. She instructed him that he was not authorized to represent her or WFO before the Internal Revenue Service or the Tax Court. She also demanded that Mr. Mansour cease and desist from representing to others that he was an officer of WFO. Mr. Wolfe admitted that Mr. Mansour advised him of this letter. On May 19, 2003, respondent filed a Motion for Entry of Decisions. In an order dated May 20, 2003, we refused to accept for filing Messrs. Wolfe’s and Mansour’s original and supplemental submissions related to Mr. McCarthy’s motion to withdraw. Instead, we permitted petitioners to file a response to respondent’s Motion for Entry of Decisions by June 2, 2003. In refusing to accept the initial submissions, we noted that they violated Rule 50(b), and violated Rules 23(a)(3) and 24 insofar as they purported to be on behalf of Mrs. Wolfe. The order specifically referred petitioners to Rule 23(a)(3), which requires an original signature on papers filed by or for a party, and advised petitioners that submissions purportedly on behalf of Mrs. Wolfe under a “POA” or similar designation would be disregarded.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011