Opinion
662-21
08-30-2022
J MALGORZATA STAWOWC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 25, 2022, attorney Hal C. Pitkow filed a Motion to Withdraw as Counsel, which is in nature a Substitution of Counsel.
The Tax Court has certain representation requirements that must be met before an individual can be recognized as representing any other individual before it. Briefly stated, the Court requires the representative to be admitted to practice before it and to enter an appearance as counsel of record in the case. See Tax Court Rules 24(a), 24(d), 200.
Upon due consideration, it is
ORDERED that the Motion to Withdraw as Counsel, filed on August 25, 2022, is deemed stricken from the record. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Mr. Pitkow at his address in the Motion to Withdraw as Counsel.