Opinion
10233-20S
12-13-2021
James E. McCullough & Kristie M. McCullough Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 4, 2021, a document was filed in the above-docketed matter under the designation "Substitution of Counsel". However, the underlying material reflected only the entry of an attorney as a representative for petitioners and did not purport of offer a withdrawal of any existing counsel.
Accordingly, the premises considered, it is
ORDERED that the just-referenced document filed October 4, 2021, shall be recharacterized as an Entry of Appearance.