Opinion
28897-21
03-01-2023
VALERIE Y. COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 22, 2023, respondent's counsel, Mark A. Noel, filed a Motion to Withdraw as Counsel that appears to be an incorrectly titled Notice of Withdrawal of Counsel, in which he seeks to withdraw as counsel. However, such filing was procedurally improper as it is not in compliance with Rule 24(c), Tax Court Rules of Practice and Procedure. Rule 24(c)(1)(C) requires that there be no objection to the withdrawal and the filing does not state whether any party objects to the withdrawal.
Upon due consideration, it is
ORDERED that the Motion to Withdrawal as Counsel, filed February 22, 2023, is hereby deemed stricken from the Court's record in this case.