Opinion
28259-21S
07-28-2022
GREGORY OLIVER LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 21, 2022, respondent's counsel, William W. Kiessling, filed a Notice of Withdrawal of Counsel. A notice of withdrawal of counsel is proper only when all the requirements of Rule 24(c)(1), Tax Court Rules of Practice and Procedure, are met. One of those requirements is that more than one counsel must have entered appearances for the party in question so that at least one counsel will continue to serve as counsel for that party. In this case, Mr. Kiessling is currently the only counsel of record for respondent.
Upon due consideration of the foregoing, it is
ORDERED that the Notice of Withdrawal of Counsel, filed July 21, 2022, is stricken from the Court's record.