Opinion
37600-21
11-06-2023
ESTATE OF DOUGLAS W. ANDERSON, DECEASED, ROGER L. ANDERSON AND BETH ANDERSON, CO-EXECUTORS, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 28, 2023, respondent filed a Motion to Withdraw as Counsel, which is more in the nature of a Substitution of Counsel.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Withdraw as Counsel, filed Septemer 28, 2023, is recharacterized as respondent's Substitution of Counsel.