Opinion
10633-22S
08-10-2022
TODD A. BLAIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 5, 2022, a document designated a Substitution of Counsel was filed in the above-docketed matter on behalf of petitioner. However, such characterization was improper insofar as the submission failed to include the signature of the attorney purportedly withdrawing from the case. Hence, it was merely in the nature of an Entry of Appearance on the part of the new representative, Elizabeth R. Batchelor, and should be so recharacterized. If Lenora Roland Taylor wishes to terminate her representation of petitioners, she will need to file a separate Motion To Withdraw in accordance with the Rule 24(c) of the Tax Court Rules of Practice and Procedure.
The premises considered, it is
ORDERED that the document filed August 5, 2022, at Docket Entry #7, shall be recharacterized as an Entry of Appearance by Elizabeth R. Batchelor.