Opinion
3441-20
12-17-2021
Sau Pik Tam Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Richard T. Morrison Judge
On December 10, 2021, respondent filed a notice of withdrawal as counsel and a motion to withdrawal as counsel.
Upon due consideration and for cause, it is
ORDERED that respondent's motion to withdraw as counsel, filed December 10, 2021, is recharacterized as respondent's substitution of counsel.