Spirit of the Avenger Ministries v. Commonwealth
This text of 767 A.2d 1130 (Spirit of the Avenger Ministries v. Commonwealth) is published on Counsel Stack Legal Research, covering Commonwealth Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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The Spirit of the Avenger Ministries (Ministries) appeals pro se from a decision and order of the Board of Finance and Revenue (Board) of the Pennsylvania Department of Revenue (Department). That decision affirmed the decision of the Department’s Board of Appeals which, in turn, affirmed the Department’s Tax Exempt Unit’s (Tax Exempt Unit) denial of the Ministries’ application for tax exempt status as a charitable organization under the Institutions of Purely Public Charity Act (Act).2 We quash the appeal.
As noted in the opinion filed by the Board in this case, the Ministries began operations on November 1, 1997, and it is currently organized as a non-profit association. The order underlying the instant appeal is the Board’s affirmance of the denial of the Ministries’ application for tax-exempt status.
It is well settled that, with a few exceptions not applicable here, non-attorneys may not represent parties before the Pennsylvania courts and most admininstrative agencies. Shortz v. Farrell, 327 Pa. 81, 193 A. 20 (1937); Nolan v. Department of Public Welfare, 673 A.2d 414 (Pa.Cmwlth.1995), petition for allowance of appeal denied, 546 Pa. 650, 683 A.2d 887 (1996); McCain v. Curione, 106 Pa.Cmwlth. 552, 527 A.2d 591 (1987). As the instant matter is the Ministries’ appeal of the denial of its application, it may not be represented by its pastor, a non-attorney, in this appeal in this Court. See Smaha v. Landy, 162 Pa.Cmwlth. 136, 638 A.2d 392, petition for allowance of appeal denied, 539 Pa. 660, 651 A.2d 546 (1994) (A nonprofit medical corporation must have counsel in order to proceed in a court action as a corporation cannot represent itself.); Walacavage v. Excell 2000, Inc., 331 Pa.Super. 137, 480 A.2d 281 (1984) (A corporation may not appear in court and be [1131]*1131represented by a corporate officer and shareholder who is not an attorney.).3
Thus, this Court is without jurisdiction to consider the claims raised by Pastor Michael T. Orth in the instant appeal as he is not licensed to practice law in this Commonwealth. McCain; Expressway Associates II. As a result, the appeal must be dismissed. See McCain, 527 A.2d at 594 (“In view of the prohibition against non-lawyers representing parties in judicial proceedings, we are compelled to sustain the Board’s challenge to McCain’s motion for summary relief and supporting brief as not in conformity with [the] law. In Winters [v. Sheporwich, 83 Pa. D. & C. 484, 486 (C.P. Luzerne 1930) ], the Luzerne County Common Pleas Court held that proceedings commenced by persons unauthorized to practice law are a nullity ... The Erie County Common Pleas Court reached the same conclusion in Goldstein [v. Marriott, 14 Pa. D. & C. 635 (C.P. Erie 1930) ]. In Thomas [v. Estelle, 603 F.2d 488, 489 (5th Cir.1979) ], the Fifth Circuit Court of Appeals held that it was without jurisdiction to consider a civil rights complaint filed on behalf of a prisoner by another prisoner who was not licensed to practice law ... By that same reasoning, we are convinced that we are without jurisdiction to consider arguments and motions made on behalf of a prisoner in a civil action that are filed by another prisoner who is not licensed to practice law ... ”). See also Expressway Associates II, 34 Conn.App. at 551, 642 A.2d at 66-67 (“We therefore hold that an individual who is not an attorney and who is a general partner of a partnership may not appear and participate, pro se, in an appeal on behalf of a general partnership. Because the appeal was filed by [the general partner], pro se, on behalf of the partnership, the appeal must be dismissed.”) (footnote omitted).4
Accordingly, the instant appeal is quashed.
ORDER
AND NOW, this 25th day of January, 2001, the appeal, at No. 237 F.R.1999, is quashed.
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767 A.2d 1130, 2001 Pa. Commw. LEXIS 33, Counsel Stack Legal Research, https://law.counselstack.com/opinion/spirit-of-the-avenger-ministries-v-commonwealth-pacommwct-2001.