Opinion
112-21
02-02-2022
Marcella M. Wilson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Cary Douglas Pugh Judge
This case is currently set for trial at the Court's February 28, 2022, San Diego, California trial session. On December 14, 2021, petitioner's counsel, Richard Carpenter, filed a Motion to Withdraw as Counsel, and advised that respondent does not object. On January 2, 2022 and January 31, 2022, Mr. Carpenter filed a First Supplement to Motion to Withdraw as Counsel and a Second Supplement to Motion to Withdraw as Counsel, respectively. We directed petitioner to file a response to the original motion by January 18, 2022. To date, petitioner has not filed a response to the motion. Upon due consideration and for cause, it is hereby
ORDERED that Mr. Carpenter's Motion to Withdraw as Counsel, filed December 14, 2021, as supplemented is granted, and Mr. Carpenter is removed from this case.
The parties are reminded that this case remains set for trial at the Court's February 28, 2022, San Diego, California trial session. Petitioner is again advised that withdrawal of counsel ordinarily will not be regarded as a ground for continuance pursuant to Rule 133, Tax Court Rules of Practice and Procedure, and failure to appear at trial may result in dismissal of the case and entry of decision against her.