Opinion
22315-21
11-09-2021
Katherine Downing, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge.
On November 4, 2021, petitioner's counsel, Earl H. Cohen, improperly filed an incomplete substitution of counsel form as a Notice of Withdrawal of Counsel, as well as a Certificate of Service of Notice of Withdrawal of Counsel. This case does not meet the requirements of Rule 24(c)(1), Tax Court Rules of Practice and Procedure, for petitioner's counsel to properly file a notice of withdrawal of counsel. Petitioner's counsel is advised that, if he wishes to withdraw as petitioner's counsel in this case, he will need to file a proper motion to withdraw as counsel, in compliance with Rule 24(c)(2).
In view of the foregoing, it is
ORDERED that the Notice of Withdrawal of Counsel and Certificate of Service of Notice of Withdrawal of Counsel, filed November 4, 2021, are stricken from the Court's record in this case.