Opinion
11739-22
09-17-2024
ANDREW MITCHELL BERRY & SARA BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On September 16, 2024, Kris An filed with the Court a document captioned "Motion of Withdrawal as Counsel." Although not captioned as such, the document satisfies the requirements of a Notice of Withdrawal as Counsel. See Rule 24(c)(1). Under Rule 24, an attorney desiring to withdraw as counsel for a party may file a notice of withdrawal as counsel if: (A) more than one counsel entered appearances for that party and at least one counsel will continue to serve as counsel for that party; (B) the notice of withdrawal is filed no later than 30 days before the first day of the Court's session at which the case is calendared for trial; and (C) there is no objection to the withdrawal.
Counsel for the Commissioner has satisfied all of these criteria. The Commissioner has four attorneys listed as counsel in this case; this case is not currently calendared for trail; and the Motion recites that petitioner does not object. Because this was filed as a Motion of Withdrawal as Counsel instead of a notice, the Court must either grant an unnecessary motion, order the Clerk to recharacterize the motion, or order that the Clerk deem the improperly filed document to be stricken. To minimize the burden on the parties, we will recharacterize the motion in the hope that counsel for the Commissioner will file a notice, and not a motion, in future instances when a notice of withdrawal will suffice. Accordingly, it is
ORDERED that the Clerk shall recharacterize Kris An's Motion to Withdraw as Counsel filed September 16, 2024, as a Notice of Withdrawal as Counsel and remove Kris An from this case.