Opinion
25134-21
01-26-2022
Lukasz Hodurek & Marta Hodurek Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On July 8, 2021, the Court received and filed an imperfect Petition to commence this proceeding. That Petition did not bear the original signatures of petitioners or of a practitioner admitted and recognized to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. Rather, the Petition was filed by Brittany Zubricki, petitioners' non-attorney representative, who is not admitted to practice before this Court. In addition, the Court's $60.00 filing fee was not paid. In view of the foregoing, on December 27, 2021, the Court directed petitioners to pay the Court's filing fee by February 7, 2022, and to file a Ratification of Petition by February 10, 2022. To date, petitioners have not paid the filing fee or filed a Ratification of Petition.
On January 21, 2022, the Court received and filed a Letter by Brittany Zubricki-Bittner. Because Ms. Zubricki-Bittner is not associated with this case and cannot be recognized as representing petitioners before this Court, we will strike her Letter from the record. We again advise petitioners and Ms. Zubricki-Bittner that the United States Tax Court, which is separate and independent from the IRS, has certain requirements that must be met before an individual can be recognized as representing petitioners before the Court. For further information regarding this subject, petitioners and Ms. Zubricki-Bittner are directed to the Court's Order served December 27, 2021, directing petitioners to file a Ratification of Petition.
We note that, in her Letter, Ms. Zubricki-Bittner states that "there is a court date set for February 10, 2022". This case has not been set for trial. In the event that the parties do not reach a settlement, this case will be calendared for trial at a future date. However, as noted above, the Court has directed petitioners to pay the Court's $60.00 filing fee by February 7, 2022, and to file a Ratification of Petition by February 10, 2022. We therefore advise petitioners that failure take such actions as directed may result in the dismissal of this case or other appropriate action of the Court.
Upon due consideration and for cause, it is
ORDERED that the above-referenced Letter is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order on Brittany Zubricki-Bittner at (1) the address in Chicago, Illinois, listed for her in the letterhead of the above-referenced Letter and (2) the return address in Oak Forest, Illinois, listed for her on the envelope bearing such Letter. 1