Opinion
24532-22
07-22-2024
RICK A. WAGNER & ANGELA D. WAGNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge
This case was stricken from the Court's October 16, 2023, Phoenix, Arizona trial session and continued, and jurisdiction was retained by this Division of the Court. On or about May 9, 2024, petitioner Angela D. Wagner retained new counsel, and on May 23, 2024, Ms. Wagner filed an Amendment to Petition raising her entitlement to relief under the provisions of I.R.C. sec. 6015 relief.
On July 17, 2024, counsel for petitioner, Rick A. Wagner, filed a Motion to Withdraw as Counsel. The motion states that Ms. Wagner "contends that K&J Attorneys may not continue to represent [Mr. Wagner] due to an unwaivable conflict of interests as Counsel." Mr. Wagner objects to the granting of this motion. Mr. Wagner's counsel requests that the Court have a "hearing or resolve the dispute … and determine whether the withdrawal of moving counsel … is required." We do not believe a hearing would be constructive. Ms. Wagner has stated her view, and it is reasonable to assume that even if the conflict is waivable she would not waive it. Upon due consideration and for cause, it is hereby
ORDERED that the Motion to Withdraw as Counsel, filed July 17, 2024, is granted, and David R. Jojola, Derek W. Kaczmarek, and Paul J. Vaporean are withdrawn as counsel for Rick A. Wagner, in this case. It is further
ORDERED that the time in which further status reports are due from the parties is extended from August 13, 2024, to September 13, 2024.