In a decision highlighting the importance of following the rules regarding appearances by out-of-state attorneys, a New York State Administrative Law Judge held that a petition signed by an out-of-state attorney who had not obtained the requisite special permission to appear from the Tribunal was not in the correct form and must be dismissed. Matter of Watson L. Showers, DTA No. 825659 (N.Y.S. Div. of Tax App., June 19, 2014). Pursuant to Section 3000.3(d)(1) of the Rules of Practice and Procedure of the Tax Appeals Tribunal, the petitioner had been notified on February 21, 2014, of the nature of the problem and given 30 days to file a corrected petition. No response was received, and the petition was dismissed with prejudice.