From Casetext: Smarter Legal Research

Blais v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 10633-22S (U.S.T.C. Aug. 10, 2022)

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.


Summaries of

Blais v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 10633-22S (U.S.T.C. Aug. 10, 2022)
Case details for

Blais v. Comm'r of Internal Revenue

Case Details

Full title:TODD A. BLAIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 10, 2022

Citations

No. 10633-22S (U.S.T.C. Aug. 10, 2022)