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Wagner v. Comm'r of Internal Revenue

United States Tax Court
Jul 22, 2024
No. 19945-23 (U.S.T.C. Jul. 22, 2024)

Opinion

19945-23

07-22-2024

RICK A. WAGNER & ANGELA D. WAGNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones Judge

This case is on the calendar of the Court's December 16, 2024, trial session in Phoenix, Arizona. On July 16, 2024, attorneys David R. Jojola, Derek W. Kaczmarek, and Paul J. Vaporean of the firm Kaczmarek & Jojola, PLLC (K&J Attorneys), filed a Motion to Withdraw as Counsel for petitioner Rick A. Wagner (Doc. 13). The Motion states that petitioners Rick A. Wagner and Angela D. Wagner are litigating the dissolution of their marriage. It advises the Court that Ms. Wagner contends that K&J Attorneys may not continue to represent Mr. Wagner due to an unwaivable conflict of interest. The Motion further represents that Mr. Wagner and K&J Attorneys disagree with Ms. Wagner and her counsel (Doc. 7), by contending that the purported conflict is waivable.

The Court notes that Suzanne M. Warren is recorded as counsel for Mr. Wagner and appears to work at the firm Kaczmarek & Jojola, PLLC. However, Ms. Warren is not included in the Motion. It is, therefore, unclear to the Court whether Ms. Warren would continue to represent Mr. Wagner if the Motion is granted.

In light of the foregoing, it is

ORDERED that, on or before July 26, 2024, Mr. Wagner's counsel shall file a response to this Order to inform the Court whether Suzanne M. Warren intends to remain as counsel for Mr. Wagner, and if necessary, file an amendment to the aforementioned Motion.


Summaries of

Wagner v. Comm'r of Internal Revenue

United States Tax Court
Jul 22, 2024
No. 19945-23 (U.S.T.C. Jul. 22, 2024)
Case details for

Wagner v. Comm'r of Internal Revenue

Case Details

Full title:RICK A. WAGNER & ANGELA D. WAGNER, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jul 22, 2024

Citations

No. 19945-23 (U.S.T.C. Jul. 22, 2024)