Opinion
30991-21
01-02-2024
ESTATE OF RONALD E. VAN STEYN, DECEASED, HOLLY A. COOK, PERSONAL REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On December 8, 2023, petitioner filed a motion asking the Court to disqualify one of the attorneys from the Office of Chief Counsel from this case. Because the issues regarding potential disqualification are personal in nature, the Court sua sponte sealed that motion. The Court held two conference calls with the parties to discuss the pending motion and ordered the Commissioner to file a written response to the motion. Petitioner supplemented the pending motion to disqualify, which the Court also sealed sua sponte. And most recently, on December 29, 2023, the Commissioner filed a Response to Motion to Disqualify Counsel. As with the documents previously filed in this case with respect to disqualification, we will seal the Commissioner's response.
On December 29, 2023, the attorney petitioner sought to disqualify filed what she characterized as a Notice of Withdrawal of Counsel. We will recharacterize it as a Motion to Withdraw as Counsel and grant that motion. If a case is calendared for trial, a notice of withdrawal of counsel must be filed at least 30 days before the first day of the session at which the case is calendared. See Rule 24(c)(1)(B). The Notice of Withdrawal of Counsel was filed 10 days before the session at which this case is currently calendared, thus we will recharacterize it as a Motion to Withdraw as Counsel under Rule 24(c)(2). Because petitioner previously sought to disqualify this same attorney, we will infer that petitioner does not object to the Motion to Withdraw as Counsel, and we will grant that motion.
To give effect to the foregoing, it is
ORDERED that the Clerk shall seal from public viewing the Commissioner's Response to Motion to Disqualify Counsel filed December 29, 2023. It is further
ORDERED that the Clerk shall recharacterize the Notice of Withdrawal of Counsel filed December 29, 2023, as a Motion to Withdraw as Counsel. It is further
ORDERED that the Motion to Withdraw as Counsel filed December 29, 2023, is granted. It is further ORDERED that petitioner's Motion to Disqualify Counsel filed December 8, 2023, is denied as moot.