Opinion
23069-16
02-02-2023
KEVIN JOHN WITASICK, SR. & WHITNEY S. WITASICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
This case is calendared for trial during the Court's June 12, 2023, remote session. On January 31, 2023, petitioners filed a Motion to Withdraw as Counsel attorney Paul G. Valentino. In their Motion petitioners state an intention to file, apparently without benefit of counsel, a motion for summary judgment. Petitioners also state that they would be prepared to present their case at trial after June 30, 2023.
We will grant the Motion and approve Mr. Valentino's withdrawal. However, petitioners are reminded that the Court has set this case for trial during its June 12, 2023, session. The trial will go forward as scheduled unless one of the parties shows good cause for a continuance. See Tax Court Rule 133. Petitioners are advised that any motion for summary judgment must be filed sufficiently in advance of trial so as not to delay it, and in any event no later than 60 days before the first day of the trial session, i.e., by April 13, 2023. See Tax Court Rule 121(a).
In consideration of the foregoing, it is
ORDERED that Motion to Withdraw as Counsel, filed January 31, 2023, is granted, and attorney Paul G. Valentino is withdrawn as counsel for petitioners in this case.