Opinion
11584-21
08-12-2021
Brenda Hosbach Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On April 5, 2021, an imperfect petition was filed to commence this case. The petition was not properly executed, insofar as it did not bear an original signature of petitioner or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Rather, the petition was signed only by Mark A. Hottel, a non-attorney who is not admitted to practice before this Court. Additionally, the Court's $60.00 filing fee was not paid. Accordingly, by Order served June 17, 2021, the Court directed petitioner to file a proper amended petition and pay the Court's filing fee. To date, petitioner has failed to comply with the Court's Order.
On August 2, 2021, the Court filed a letter dated July 14, 2021, from Scott Hottel, who therein represents that the petition in this case was filed in error; that neither he nor Mark A. Hottel is authorized to practice before the Court; and that petitioner Brenda Hosbach "had no intention of petitioning the court." The letter requests that the Court "remove any Tax Court petition associated with this error."
As the Court has previously noted in this case, see the Court's July 9, 2021, Order, under the Tax Court Rules of Practice and Procedure, there are certain requirements that must be met before any individual can be recognized as representing a petitioner before this Court. See Rules 24, 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982); Cupp v. Commissioner, 65 T.C. 68, 85-86 (1975), aff'd, 559 F.2d 1207 (3d Cir. 1977). In the aforementioned letter, Messrs. Hottel readily concede that they are not admitted to practice before this Court. Accordingly, they cannot be recognized by the Court as counsel for petitioner in this case.
To be clear, at this time Ms. Hosbach is proceeding pro se, and, unless and until a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure enters an appearance on her behalf, she must make and sign any filings in this case on her own behalf.
The foregoing considered, it is
ORDERED that the Letter by Scott Hottel, EA on Behalf of Petitioner, filed August 2, 2021, is deemed stricken from the record in this case. It is further
ORDERED that, in additional to regular service, the Clerk of the Court shall serve copies of this Order on Mark A. Hottel and Scott Hottel at the address listed in the aforementioned letter.
Petitioner is hereby advised that failure to file a proper amended petition or pay the filing fee in accordance with the Court's Order served June 17, 2021, may result in the dismissal of this case for lack of jurisdiction.