Opinion
2498-19
02-01-2023
DAVID TERRAZAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
This case is currently calendared on the Court's Denver, Colorado trial session, scheduled to begin April 24, 2023.
On December 27, 2022, petitioner David Terrazas filed a motion to withdraw Carli Aelker as counsel. Upon review of the motion, the Court notes that it does not comply with Rule 24(c), Tax Court Rules of Practice and Procedure. We will strike this motion from the record.
On January 25, 2023, Carli Aelker filed a motion to withdraw as counsel for Mr. Terrazas. In her motion, Ms. Aelker indicated that the Commissioner's views on the motion were unknown. Upon due consideration, it is
ORDERED that the motion to withdraw as counsel filed December 27, 2022, is deemed stricken from the Court's record. It is further
ORDERED that, on or before February 13, 2023, the Commissioner shall file an objection, if any, to Ms. Aelker's motion to withdraw as counsel.