Opinion
399-22
08-09-2022
ANGELO VARDAKIS & SHELLY VARDAKIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on October 11, 2022, for cases in which Salt Lake City, Utah, is listed as the place of trial.
On July 26, 2022, Michelle Turpin filed a substitution of counsel for petitioners Shelly Vardakis and Angelo Vardakis. Upon review of counsel's filing, the Court notes that that filing does not comply with Rule 24(d), Tax Court Rules of Practice and Procedure, which provides that any
substitution of counsel must state that: (A) substituted counsel enters an appearance for the party; (B) current counsel's appearance is withdrawn for the party; (C) current counsel provided prior notice of the substitution to the counsel's client and to each other party or their counsel; and (D) there is no objection to the substitution.
Furthermore, Rule 24(d)(3) provides that "[t]he substitution of counsel must be signed by current counsel and by substituted counsel, contain the information required by paragraph (a)(2), and be filed by the substituted counsel."
Upon due consideration and for cause, it is
ORDERED that, on or before August 22, 2022, Michelle Turpin shall file a supplement to counsel's substitution of counsel filed July 26, 2022, setting forth the statement as outlined above and in accordance with Rule 24(d), Tax Court Rules of Practice and Procedure.