Opinion
25223-22
08-13-2024
PROHIBITION GOLD LLC, THOMAS WILLIAMS, PARTNERSHIP REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Juan F. Vasquez Judge
On May 29, 2024, petitioner's counsel, Sandra M. Robb, filed a Motion to Withdraw as Counsel. Therein Ms. Robb indicates that she seeks to withdraw at the behest of respondent, who notified her that she may be a necessary witness at the trial of this case. See Rules 24(g)(2) and 201, Tax Court Rules of Practice and Procedure; Rule 3.7, ABA Model Rules of Professional Conduct.
By Order served June 6, 2024, this Court directed petitioner to file a status report, indicating therein whether petitioner objects to the withdrawal of Ms. Robb as counsel in this case. On July 2, 2024, petitioner filed a Status Report objecting to the withdrawal of Ms. Robb as counsel because a change of counsel at this stage of the proceeding would be a substantial hardship due to the expense and further delay. The Status Report is signed by petitioner and Ms. Robb.
At this juncture, it is unclear to the Court whether Ms. Robb still seeks to withdraw as counsel and whether the parties are in agreement that Ms. Robb is a necessary witness. Although Ms. Robb filed the Motion to Withdraw as Counsel, she also signed the July 2, 2024, Status Report, objecting to the Motion.
Upon due consideration, it is
ORDERED that, no later than August 27, 2024, Ms. Robb shall file a response to this Order addressing whether she still seeks to withdraw as counsel for petitioner and whether she can continue to represent petitioner under Rules 24(g)(1), 24(g)(2), and 201 of the Tax Court Rules of Practice and Procedure and Rules 1.7 and 3.7 of the ABA Model Rules of Professional Conduct. It is further
ORDERED, that no later than August 27, 2024, respondent shall file a response to this Order addressing whether petitioner's counsel can continue to represent petitioner under Rules 24(g)(1), 24(g)(2), and 201 of the Tax Court Rules of Practice and Procedure and Rules 1.7and 3.7 of the ABA Model Rules of Professional Conduct. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner at petitioner's address of record. It is further
ORDERED that the Clerk of the Court shall serve a copy of the Court's Order served August 8, 2024 (Docket Index No. 21), on petitioner at petitioner's address of record.