Opinion
33724-21
01-31-2022
Michael Hurtado & R. Raphael-Hurtado Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 26, 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 Michael J. Berger, 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 21, 2021, the Court directed petitioners to pay the Court's filing fee by February 1, 2022, and to file a Ratification of Petition by February 3, 2022. To date, petitioners have not paid the filing fee or filed a Ratification of Petition.
On January 10, 2022, the Court received and filed a Letter Dated December 28, 2021, by Michael J. Berger. Because Mr. Berger is not associated with this case and cannot be recognized as representing petitioners before this Court, we will strike his Letter from the record. We again advise petitioners and Mr. Berger 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 Mr. Berger are directed to the Court's Order served December 21, 2021, directing petitioners to file a Ratification of Petition.
On January 28, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction.
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 a copy of this Order on Michael J. Berger at the address listed in the letterhead of his above-referenced Letter. It is further
ORDERED that, on or before February 28, 2022, petitioners shall file an objection, if any, to respondent's above-referenced Motion. Failure to comply with this Order may result in the granting of the Motion to Dismiss.