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.