Opinion
23305-21
04-17-2023
FAMILY BYPASS TRUST UNDER THE BURKE FAMILY TRUST DATED 05/08/1998, SHAWN M. BURKE, TRUSTEE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 14, 2023, respondent's counsel, Karo Gary Petrosyan, filed a Notice of Withdrawal of Counsel, in which he seeks to withdraw as counsel. However, such filing was procedurally improper as it is not in compliance with Rule 24(c), Tax Court Rules of Practice and Procedure. Rule 24(c)(1)(C) requires that there be no objection to the withdrawal and the filing does not state whether any party objects to the withdrawal. In addition, although the Notice of Withdrawal was correctly filed solely in Docket No. 23305-21, the notice is captioned as if it will be filed in both Docket No. 22597-21 and 23305-21. Mr. Petrosyan has not filed an entry of appearance in Docket No. 22597-21.
Upon due consideration, it is
ORDERED that the Notice of Withdrawal of Counsel, filed April 14, 2023, is hereby deemed stricken from the Court's record in this case.