Opinion
10391-23
04-01-2024
FRANK E. HOWELL III & EMMA S. HOWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 27, 2024, petitioners' counsel, Collin E. Ciepiela, filed a Motion to Withdraw as Counsel. On March 28, 2024, and April 1, 2024, Mr. Ciepiela filed documents that he designated as a First Supplemental Motion to Withdraw as Counsel and Second Supplemental Motion to Withdraw as Counsel, respectively.
Upon due consideration and for cause, it is
ORDERED that Mr. Ciepiela's First Supplemental Motion to Withdraw as Counsel is recharacterized as a First Supplement to Motion to Withdraw as Counsel. It is further
ORDERED that Mr. Ciepiela's Second Supplemental Motion to Withdraw as Counsel is recharacterized as a Second Supplement to Motion to Withdraw as Counsel. It is further
ORDERED that Mr. Ciepiela's Motion to Withdraw as Counsel, as supplemented, is granted, and he is withdrawn as counsel for petitioners in this case.