Opinion
22229-22
06-26-2023
PRIMUS INSURANCE COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 23, 2023, respondent's counsel, Richard B. Reiter, filed a Notice of Withdrawal of Counsel. However, as no other attorney has entered an appearance for respondent in this case, Mr. Reiter's notice of withdrawal is improper. See Rule 24(c) (1), Tax Court Rules of Practice and Procedure.
Upon due consideration of the foregoing, it is
ORDERED that the above-described Notice of Withdrawal of Counsel is recharacterized as a Motion to Withdraw as Counsel. It is further
ORDERED that the Motion to Withdraw as Counsel is denied.