Opinion
35365-21
07-07-2022
JESSICA J. RIZZUTO & MARCO P. RIZZUTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on October 11, 2022, for cases in which Salt Lake City, Utah, is listed as the place of trial.
On June 10, 2022, Quinn A. Disparte, counsel for petitioners, filed a motion to withdraw as counsel. Upon review of counsel's motion to withdraw and the record in this case, the Court finds that counsel's filing is a motion to substitute counsel rather than a motion to withdraw as counsel. Accordingly, the Court will recharacterize counsel's motion as a motion to substitute counsel.
The Court notes that counsel's motion does not comply with Rule 24(d)(2)(C) and (D) in that it does not state whether respondent or respondent's counsel was provided prior notice of the substitution or whether respondent or respondent's counsel objected to the substitution.
Upon due consideration and for cause, it is
ORDERED that counsel's motion to withdraw as counsel file June 10, 2022, at Docket Index No. 9 is recharacterized as counsel's motion to substitute counsel. It is further
ORDERED that, on or before July 18, 2022, Suzanne M. Disparte shall file a supplement to counsel's motion to substitute counsel filed June 10, 2022, setting forth the statements as outlined above and in accordance with Rule 24(d)(2)(C) and (D).