Opinion
5729-22
07-14-2022
TANYA RACHELLE WILLIFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 13, 2022, respondent filed a Motion to Withdraw as Counsel, requesting that William W. Kiessling be permitted to withdraw as respondent's counsel in this case. Respondent states that petitioner has no objection to the granting of the motion. In addition to there being no objection to the requested withdrawal, the Court notes that the motion was filed not later than 30 days prior to a scheduled trial session and that respondent is represented by at least one other counsel in this case. Respondent is advised that under the just-described circumstances, pursuant to Tax Court Rule 24(c)(1), a notice of withdrawal as counsel may be filed.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is recharacterized as a Notice of Withdrawal as Counsel.