In Uncategorized on 09/15/2017 at 16:57

My ongoing commentary on the non-admitted practicing before Tax Court took a fresh turn today. Ch J L Paige (“Iron Fist”) Marvel seems to have had a serious backslide in Nicholas G. Bolick, Docket No. 17544-17S, filed 9/15/17.

Nick is about to lose his “S” but apparently that’s no biggie as far as he’s concerned. In fact, Nick didn’t bother to respond to IRS’ motion to kick Nick’s “S” and relegate him to the regular case track.

But Brian Przystup is the one who carries the good news from Aix to Ghent.

“…the Court issued an Order To Show Cause directing petitioner to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. … a Letter… was filed on behalf of petitioner by Brian Przystup. Upon review of that letter, it appears that petitioner has no objection to the small tax case designation being removed in this case.” Order, at p. 1.

OK, so who is Brian Przystup? A quick docket search reveals that Nick is pro se. If Brian Przystup is an attorney admitted, or about to be admitted, to practice in Tax Court, or a USTCP, why no Entry of Appearance either filed or ordered? And if Brian Pryzstup is none thereof, what is he doing filing letters or anything else?

So far as a quick Google is concerned, Brian Przystup is not a CPA, although a website bearing his name states that he has a “(S)pecialization in audit representation, bookeeping [sic] and payroll services, international and domestic corporate taxation, personal income tax specializing in real estate and aviation, overseas aviation consultation and representation, and new business corporation set ups both Federal and State nationwide.”

I suppose that translates to unenrolled preparer, but I’m open to correction.

Now it is possible there are two persons named Brian Przystup, or even more than two, amongst the 320,000,000 persons to be found within the borders of this great nation. So if I have the wrong person, I apologize.

Howbeit, if there’s no cause shown by petitioner to IRS’ OSC, and if the SNOD and petition show facially more than $50K in dispute, why not just kick the “S”?

Why lend any credence to the notion that anyone, admitted or not, can appear in Tax Court?

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