Opinion
10964-23
07-09-2024
CHRISTOPHER FENTON BRYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
On July 8, 2024, an attorney for the IRS Office of Chief Counsel filed what is captioned as a Notice of Withdrawal by which she seeks to withdraw the appearance of another lawyer. No Rule permits this. An attorney may withdraw her appearance by notice in limited circumstances. Rule 24(c)(1). None of those circumstances allow an attorney to withdraw another attorney's appearance by notice. If someone other than the withdrawing attorney seeks to withdraw someone else's appearance, it must be done by substitution, see Rule 24(d), or by motion. See Rule 24(c)(3). Accordingly, it is
ORDERED that the Notice of Withdrawal of Counsel filed July 8, 2024, is deemed stricken.