Opinion
23204-16
10-04-2022
EMILIO M. CEREJO & DAWN H. CEREJO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On February 16, 2022 counsel for petitioner Dawn Cerejo filed a motion to withdraw, without substitution of counsel. Then on September 27, 2022 counsel for petitioner Dawn Cerejo filed a motion for leave, and a second motion to withdraw as counsel without substitution. Respondent opposes counsel's motion to withdraw on the basis that petitioner Dawn Cerejo interests will no longer be pursued. Counsel for petitioner Dawn Cerejo has advised the Court that his services has been terminated by the authorized representative/legal guardian of Dawn Cerejo, Emilio Cerejo.
Tax Court Rule 60(d) entitled "Infants or Incompetent Persons" provides as follows:
Whenever an infant or incompetent person has a representative, such as a general guardian, committee, conservator, or other like fiduciary, the representative may bring a case or defend in the Court on behalf of the infant or incompetent person. An infant or incompetent person who does not have a duly appointed representative may act by a next friend or by a guardian ad litem. Where a party attempts to represent himself or herself and, in the opinion of the Court there is a serious question as to such party's competence to do so, the Court, if it deems justice so requires, may continue the case until appropriate steps have been taken to obtain an adjudication of the question by a court having jurisdiction to do so, or may take such other action as it deems proper.
Considering the foregoing, it is
ORDERED that the February 16, 2022 motion to withdraw, without substitution of counsel, filed by counsel for petitioner Dawn Cerejo is hereby granted. It is further
ORDERED that the motion for leave filed on September 27, 2022 by counsel for petitioner Dawn Cerejo and second motion to withdraw as counsel without substitution, also filed on September 27, 2022, are hereby denied as moot. It is further
ORDERED that the parties are to file a joint status report (or separate reports if preferred) as to the present status of the case on or before October 21, 2022. It is further
ORDERED that a status conference with the Court and the parties herein is set for October 26, 2022, at 11:00a.m. (EST) to discuss the status of this case and the future representation of petitioner Dawn Cerejo. The Court will separately furnish the parties' dial-in information for the Teams status conference, and if counsel or the parties are unavailable at this scheduled time, the parties are to notify Chambers as soon as possible. The parties are encouraged to confer in advance of the status call and be prepared to discuss whether trial is necessary in this matter.