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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.
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