Opinion
18290-18 330-19
07-25-2023
ROBERT KNUDSEN AND ESTATE OF SHARON KNUDSEN, DECEASED, CHARLES W. BUCHTA, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
These "micro-captive" insurance cases involving petitioners' 2014-2016 tax years are set for trial at a special session of the Court beginning on March 18, 2024, in Reno, Nevada. On April 24, 2023, petitioners' attorneys filed a Motion to Withdraw as Counsel, to which respondent objected. They represented that a recent legal action between Robert Knudsen and the Estate of Sharon L. Knudsen, for which Charles Buchta serves as executor, had created a conflict of interest.
On June 23, 2023, A. Lavar Taylor made a limited entry of appearance on behalf of Mr. Buchta to provide a response to the Motion to Withdraw. On June 26, 2023, Mr. Taylor filed a Response agreeing that the Motion to Withdraw should be granted insofar as it relates to representation of Mr. Buchta as executor of the Estate of Sharon L. Knudsen.
On July 19, 2023, Jarin O. Hammer and Lance J. Schuster filed a Notice of Substitution of Counsel, thereby entering their appearances on behalf of petitioner husband. On July 20, 2023, Jonathan T. Amitrano, a lawyer at Mr. Taylor's firm, entered an appearance on behalf of petitioner wife's estate. Petitioners' current counsel have filed a status report noting that both petitioners have now retained new counsel who "can assume representation with minimal interruption." In light of these developments, respondent has stated that he no longer objects to the granting of the Motion to Withdraw.
It is accordingly
ORDERED that the Motion to Withdraw as Counsel, filed April 24, 2023 (as supplemented on June 19, 2023), is granted, and attorneys Derek W. Kaczmarek, David R. Jojola, Paul J. Vaporean, and Nicholas D. Michaud are withdrawn as counsel for petitioners in this case.