Opinion
8074-23
05-24-2024
ROBERT J. MCGOWAN & BRENDA MCGOWAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
Conley Scott, one of the counsel for the Commissioner in this case, is leaving the employment of the Office of Chief Counsel. On May 24, 2024, Conley Scott filed with the Court a document captioned "Motion to Withdraw as Counsel." Although not captioned as such, the document satisfies the requirements of a Notice of Withdrawal as Counsel. See Rule 24(c)(1). Under Rule 24,
Counsel desiring to withdraw as counsel for a party may file a notice of withdrawal as counsel if:
(A)more than one counsel entered appearances for that party and at least one counsel will continue to serve as counsel for that party;
(B)the notice of withdrawal is filed no later than 30 days before the first day of the Court's session at which the case is calendared for trial; and
(C)there is no objection to the withdrawal.
Although he satisfies the criteria for withdrawing by notice, Mr. Scott filed a Motion to Withdraw as Counsel. This requires that the Court either grant an unnecessary motion, order an unnecessary response, order the Clerk to recharacterize the motion, or order that the Clerk deem the improperly filed document to be stricken. We will recharacterize the motion in the hopes that Mr. Scott will file notices in the remaining cases from which he seeks to withdraw (and where he is eligible to do so by notice). Accordingly, it is
ORDERED that the Clerk shall recharacterize Mr. Scott's Motion to Withdraw as Counsel filed May 24, 2024, as a Notice of Withdrawal as Counsel and remove Mr. Scott from this case.