Opinion
21190-19
09-07-2023
PAUL J. SCOTT & YULLY R. SCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This case is currently calendared for trial during the Court's December 18, 2023, Miami, Florida, trial session. On February 22, 2023, respondent filed a Status Report (Doc. 22). On August 31, 2023, respondent filed a Motion for an Order Under Model Rule of Professional Conduct 4.2 (Doc. 25). Respondent states in his Status Report and Motion that on January 27, 2023, Mr. Stanley P. Kaplan, who had been representing petitioners, passed away.
We advise petitioners that their case remains calendared for trial in Miami, Florida, on December 18, 2023. The current status of the case does not impact the scheduling of trial and petitioners should continue to prepare their case accordingly.
Upon due consideration, it is hereby
ORDERED that petitioners' attorney Stanley P. Kaplan, is hereby withdrawn as counsel for petitioners. It is further
ORDERED that respondent's Motion for an Order Under Model Rule of Professional Conduct 4.2 filed August 31, 2023, is denied as moot. It is further
ORDERED that the Clerk of the Court shall, along with this Order, serve on petitioners a copy of the (1) Notice Setting Case for Trial (Doc. 23) (2) Standing Pretrial Order (Doc. 24) and (3) Motion for an Order Under Model Rule of Professional Conduct 4.2 (Doc. 25). It is further
ORDERED that the Clerk of the Court shall send, with petitioners' copy of this Order, information concerning low-income taxpayer clinics ("LITCs") available for Miami, Florida that may offer free legal assistance to low-income and self represented taxpayers. A list of these clinics is also available on the Tax Court's website, www.ustaxcourt.gov.