Opinion
17291-14L
01-25-2023
ERIC SCHWARTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Juan F. Vasquez Judge
On December 21, 2022, the Court issued its Supplemental Memorandum Findings of Fact and Opinion (T.C. Memo. 2022-125). Presently before the Court is a Motion to Withdraw as Counsel filed by petitioner's counsel, Karen J. Lapekas, on January 3, 2023. Therein Ms. Lapekas states that she is due to give birth "in just a few weeks, if not sooner." According to Ms. Lapekas, respondent has no objection to her Motion.
By Order filed January 4, 2023, we directed petitioner to file a response to Ms. Lapekas's Motion. On January 18, 2023, petitioner timely filed a Response objecting to Ms. Lapekas's Motion and requesting additional time to file a motion for reconsideration of findings or opinion pursuant to Rule 161, Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before March 27, 2023, Ms. Lapekas shall file a reply to petitioner's Response. It is further
ORDERED that the time in which petitioner has to file a motion for reconsideration is extended to April 10, 2023. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner at the address listed in his January 18, 2023, Response.