Opinion
10265-19
04-20-2022
GARY G. WILLARDSON & TRISTA WILLARDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
The Substitution of Counsel for Respondent, filed April 15, 2022, does not properly comply with the requirements of Rule 24(d)(3), Tax Court Rules of Practice and Procedure. Therefore, it is
ORDERED that the above-referenced substitution of counsel is recharacterized as an Entry of Appearance of Inga C. Plucinski-Holbrook on behalf of respondent.
Respondent is advised that he will need to file an appropriate motion to withdraw counsel with respect to Randall Craig Schneider.