Opinion
1054-21SL
10-14-2021
Stephen E. Igbinovia & Kelechi E. Igbinovia Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 24, 2021, Mariano R. Ardaya-Beecher electronically filed a Notice of Withdrawal as Counsel for respondent. The notice is improper, as no other counsel is currently listed for respondent. See Rule 24(c)(1), (2), Tax Court Rules of Practice and Procedure. Accordingly, the Court will recharacterize the notice as a Motion To Withdraw as Counsel and hold action thereon in abeyance as set forth below.
The foregoing considered, it is
ORDERED that the above-referenced Notice of Withdrawal as Counsel is hereby recharacterized as Mariano R. Ardaya-Beecher's Motion To Withdraw as Counsel. It is further
ORDERED that action on the above-referenced Motion To Withdraw as Counsel shall be held in abeyance pending further direction from the Court. It is further
ORDERED that, on or before October 29, 2021, Mariano R. Ardaya-Beecher shall file a Motion to Withdraw the above-referenced Motion To Withdraw as Counsel, or additional counsel shall enter an appearance on behalf of respondent in this case. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Mariano R. Adaya-Beecher at the appropriate address set forth in the above-referenced Motion To Withdraw as Counsel.
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