Opinion
12295-19S
01-25-2022
Judy Alicia Shepard-Hall & Randy S. Hall, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On December 10, 2021, respondent's counsel, Daniel Z. Nettles, filed a Motion to Withdraw as Counsel (motion). Petitioners' views on the granting of the motion were unknown. By Order served December 14, 2021, the Court directed petitioners, on or before January 5, 2022, to file an objection or other response to respondent's Motion to Withdraw as Counsel. Petitioners did not file a response.
On December 28, 2021, respondent's counsel, Thomas R. Mackinson, filed a Motion to Withdraw as Counsel (motion). Petitioners' views on the granting of the motion were unknown. By Order served January 5, 2022, the Court directed petitioners, on or before January 18, 2022, to file an objection or other response to respondent's Motion to Withdraw as Counsel. Petitioners did not file a response.
Upon due consideration and for cause, it is
ORDERED that the above-referenced motion is granted, and Daniel Z. Nettles is withdrawn as counsel for respondent. It is further
ORDERED that the above-referenced motion is granted, and Thomas R. Mackinson is withdrawn as counsel for respondent.