Opinion
8369-23
03-07-2024
CUMMINS PONTIAC-BUICK-GMC INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge
On January 22, 2024, at the request of respondent's counsel, the Court held a conference call with counsel for the parties. During the conference call, the parties agreed that this case should be continued from the March 18, 2024, Oklahoma City, Oklahoma, trial session and jurisdiction retained by the undersigned. The Court was informed by petitioner's counsel, Edith F. Moates, that she had mailed two paper motions to the Court (1) a motion requesting to be excused from e-filing and (2) a motion requesting to withdraw as petitioner's counsel. Respondent's counsel informed the Court that he would be filing an application to take the deposition of a third party-witness.
On January 26, 2024, Ms Moates filed the following paper motions: (1) Motion To Be Exempt From E-Filing and (2) Motion to Withdraw as Counsel. On February 5, 2024, the Court granted Ms. Moates' Motion To Be Exempt From E-Filing. On February 21, 2024, Ms. Moates filed a document with the Court that provided supplemental information regarding petitioner's address as listed on petitioner's last filed tax return. The Court recharacterized the document filed February 21, 2024, as petitioner's Status Report.
On March 6, 2024, the Court held a conference call with the parties, and the Court advised Ms. Moates that her motion to withdraw as counsel did not contain all of the information required by Rule 24(c)(4). Specifically, the motion did not contain a statement that Ms. Moates had given prior notice of the motion to petitioner, nor did it state whether petitioner objected to the motion. Ms. Moates represented during the conference call that (1) she is not able to file a written supplement to her motion because her computer is not working; (2) she gave notice of her motion to withdraw to Wade Dorsey, an officer of petitioner, and petitioner, through Mr. Dorsey, did not object; and (3) petitioner intends to obtain new counsel. On the basis of Ms. Moates' verbal representations and the representation in the motion that Ms. Moates has retired, the Court will grant her motion to withdraw as counsel for petitioner. The Court also discussed with the parties that respondent filed a request for admissions on December 18, 2023. Under Rule 90(c), each matter in the request for admissions is deemed admitted, unless within 30 days after service of the request, the party to whom the request is directed serves a written answer or objection to each requested admission. During the conference call, Ms. Moates stated that she did not receive the request for admissions and thus did not file a response. As a result, each matter in the request for admissions has been deemed admitted.
Upon due consideration, it is
ORDERED that the Motion to Withdraw as Counsel, filed January 26, 2024, is granted, and Edith F. Moates is withdrawn as petitioner's counsel in this case. It is further
ORDERED that the Clerk of the Court shall serve a copy of this Order and a copy of the First Request for Admissions on petitioner at: P.O Box 449, Weatherford, OK 73096 (Attention - Wade Dorsey). It is further
ORDERED that within 30 days or by April 5, 2024, petitioner should promptly obtain new counsel who must enter his or her appearance in this case.