Attorney-at-Law

ACCEPT NO SUBSTITUTES – REDIVIVUS

In Uncategorized on 12/08/2017 at 16:17

Without a Withdrawal

I’ve talked before about lawyers being substituted in Tax Court. See my blogpost “He’s Not Your Lawyer,” 10/20/15.

As I wrote back then, at the desk in our hotel room in the Eden Wolff in Munich, “No biggie, right? We’ve all been subbed in, or subbed in others, and it’s usually handing over, or receiving, the file, and filing and serving the sub notice….”

Well, there’s more to it than that in Tax Court. And here’s Ch J L Paige (“Iron Fist”) Marvel to tell you how much more, in Mildred Barrett, Donor, Docket No. 22051-17, filed 12/8/17.

“On November 30, 2017, CTSJ filed an Entry of Appearance as counsel for petitioner in this case. On November 30, 2017, JLG electronically filed a Substitution of Counsel JLG for CTSJ. That Substitution of Counsel is not a proper substitution of counsel.” Order, at p. 1.

So what does JLG need to do to get out of this case?

JLG “…is advised that if he wishes to withdraw as counsel for petitioner in this case, he must file an appropriate motion to withdraw as counsel. See Tax Court Rule 24(c).” Order, at p. 1.

May I suggest that the wording of Rule 24(d) is not crystal clear. Maybe Rule 24(d) should state that a motion for withdrawal per Rule 24(c) is a prerequisite to filing substitution. Or maybe Form 8 should be amended to include manual signoff by petitioner, with current address and telephone number.

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