Opinion
14268-20
03-29-2023
ALBERTO MORENO, JR. & OLGA P. RUIZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Juan F. Vasquez, Judge.
On March 22, 2023, petitioners' counsel, Terrence J. Moore, filed two Notices of Withdrawal of Counsel seeking to withdraw as counsel. However, such filings are procedurally improper as it is not in compliance with Rule 24(c), Tax Court Rules of Practice and Procedure. Rule 24(c)(1)(A) indicates that Counsel may file a notice of withdrawal of counsel if more than one counsel entered appearances for that party and at least one counsel will continue to serve as counsel for that party.
Upon due consideration, it is
ORDERED that the Notices of Withdrawal as Counsel, filed March 22, 2023, are hereby deemed stricken from the Court's record in this case.