Opinion
25348-22
04-03-2023
JOSEPH SHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 30, 2023, a Motion to Withdraw as Counsel was filed on behalf of Arthur W. Petersen III. The motion represented that Kim-Khanh Thi Nguyen would remain as counsel for respondent in this proceeding. However, Kim-Khanh Thi Nguyen has not properly entered an appearance in this case, as no proper signature was reflected on the Answer filed January 18, 2023. Moreover, the case was closed by Order of Dismissal for Lack of Jurisdiction entered January 19, 2023. Accordingly, it is
ORDERED that the above-referenced motion is denied.