Opinion
12195-20
10-05-2021
Ronald Studle & Susan Studle Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 26, 2021, attorneys Mark A. Loyd and Bailey Roese filed a motion to withdraw as counsel for petitioners. On September 28, 2021, attorneys Mark A. Loyd and Bailey Roese filed a first supplement to motion to withdraw as counsel. It appears that there is no objection to the granting of the motion, as supplemented. The Court notes that Bailey Roese does not appear in this case as counsel of record for petitioners, as the petition filed to commence this case does not bear the original signature of Bailey Roese and Bailey Roese did not file an entry of appearance. Accordingly, we will grant the motion, as supplemented, in that only Mark A. Loyd shall be withdrawn as petitioners' counsel.
Upon due consideration, it is
ORDERED that the motion to withdraw as counsel, as supplemented, is granted in that Mark A. Loyd is withdrawn as counsel for petitioners.
1