Diguilio v. Comm'r of Internal Revenue

Full title: GINA DIGUILIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 25, 2022

No. 10758-20 (U.S.T.C. Apr. 25, 2022)

Opinion

10758-20

04-25-2022

GINA DIGUILIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth A. Copeland Judge

ORDER

Elizabeth A. Copeland Judge

The petition in this case was, filed July 17, 2020, was signed by counsel Adam S. Fayne, and he thereby entered an appearance in the case. On March 21, 2022, petitioner filed a Motion to Withdraw. However, further review indicates that petitioner's Motion to Withdraw appears to be more akin to a Motion to Withdraw as Counsel by Mr. Fayne. In the motion, Mr. Fayne states that petitioner's current mailing address of record is counsel's law firm with an address that does not correspond to Mr. Fayne's address or petitioner's address on the notice of deficiency. In addition, the motion states that petitioner neither objects to or consents to the motion.

Upon due consideration, it is

ORDERED that petitioner's Motion to Withdraw, filed March 21, 2022, is recharacterized as Adam S. Fayne's Motion to Withdraw as Counsel. It is further

ORDERED that, on or before May 13, 2022, Mr. Fayne shall file a supplement to the above-referenced motion that is in compliance with Rule 24(c), Tax Court Rules of Practice and Procedure, providing therein petitioner's current address and telephone number and stating whether petitioner objects to the granting of the motion.

Particularly as to Petitioner Gina Diguilio (if she does not object to the motion), this case which is proceeding to trial on May 23, 2022, would not be hindered by mail delays and could proceed more smoothly to trial if she were to register for electronic access (eAccess) with the Court. In fact, the Court encourages all litigants to register for eAccess to facilitate electronic filing and viewing documents related to their Tax Court case. A litigant (like Ms. Diguilio) can register for eAccess simply by emailing dawson.support@ustaxcourt.gov.

Prior to registration and confirmation such registration, no person should attempt to electronically file documents in a pending case; registration by contacting dawson.support@ustaxcourt.gov is required first.