Opinion
2286-21
04-25-2022
Alissa L. Boulton & Tracy W. Boulton, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is presently calendared for an in-person trial at the session of the Court scheduled to commence on Monday, May 2, 2022, in San Diego, California.
On April 21, 2022, counsel for petitioners filed a Motion to Withdraw as Counsel. In that motion, petitioners' counsel represents that Pursuant to Rule 24(c), Tax Court Rules of Practice and Procedure, -United States Tax Court, counsel properly notified respondent of this motion to withdraw and received no objection. to this motion.
Upon due consideration and for cause, it is
ORDERED that counsel's Motion to Withdraw as Counsel, filed on April 21, 2022, is granted and attorney Pietro E. Canestrelli, is hereby withdrawn as petitioners' counsel of record. It is further
ORDERED that the parties are hereby notified that this case remains calendared for trial at the session of the Court scheduled to commence at 10:00 a.m., on May 2, 2022, in San Diego, California, if this case is not settled before calendar call on May 2, 2022. It is further
ORDERED - LITC letter information
The Court notes that the calendar for that Session will be called at that date and time, and the parties are expected to be present and to be prepared to try the case. Any failure to appear may result in dismissal of the case and entry of decision against you. Petitioners were provided information concerning tax clinics available on the San Deigo, California, calendar attached to the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioners should wish to seek assistance in responding to the IRS motion or with respect to this case generally. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioners are advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.