Opinion
3631-22
07-03-2023
DAVID HOROWITZ & TZIPRA SOIFER A.K.A. TZIPORA HOROWITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 28, 2023, Abraham C. Bloomenstiel, counsel for petitioner Tzipra Soifer a.k.a. Tzipora Horowitz, made an electronic filing which he designated as a Notice of Withdrawal as Counsel. However, that filing is improper. First, at this time Mr. Bloomenstiel is the only attorney representing Ms. Soifer and must therefore file a motion to withdraw as counsel rather than a notice of withdrawal as counsel. See Rule 24(c)(1)(A). Second, any motion to withdraw as counsel must include the party's then-current mailing address, email address (if any), and telephone number, see Rule 24(c)(4)(B), and the filing in question does not include such information. In view of the foregoing, it is
At this time petitioner David Horowitz is proceeding pro se in this case.
All Rule references are to the Tax Court Rules of Practice and Procedure.
ORDERED that Mr. Bloomenstiel's Notice of Withdrawal as Counsel is recharacterized as a Motion to Withdraw as Counsel. It is further
ORDERED that, on or before July 26, 2023, Mr. Bloomenstiel shall file a supplement to the just-referenced Motion to Withdraw as Counsel and shall include therein Ms. Soifer's then-current mailing address, email address (if any), and telephone number. Such supplement shall also include a statement that notice has been provided to Ms. Soifer and to each of the other parties to the case and shall advise whether there is any objection to the granting of the motion, as then-supplemented.