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motions in the cases at docket Nos. 10001-00 and 10002-00.
On July 30, 2001, respondent sent a letter to Mr. Wise,
which respondent attached to respondent’s discovery motions in
the cases at docket Nos. 10001-00 and 10002-00 and in which
respondent stated:
You stated during our July 17, 2001, telephone
conversation that you would no longer be representing
the above-referenced taxpayers [petitioners in the
cases at docket Nos. 9999-00 through 10002-00], whose
Tax Court cases are scheduled for trial the week begin-
ning October 15, 2001. Although you served our office
with a Notice of Substitution of Counsel, as of this
date our records indicate that the Court has not agreed
to the substitution or to your withdrawal as counsel in
these cases.
I have enclosed two (2) sets each of Respondent’s
First Set of Interrogatories to Petitioner (“Interroga-
tories”) and Respondent’s First Request for Production
of Documents (“Production of Documents”) which pursuant
to Tax Court Rules 71 and 72 require responses within
30 days of service. As appropriate, please forward a
copy of this letter and the enclosed Interrogatories
and Production of Documents to Ronald Herbst and Andrea
Herbst.
On September 4, 2001, the Court issued respective Orders
(September 4, 2001 Orders) in the cases at docket Nos. 10001-00
and 10002-00 in which it directed (1) petitioners in those cases
to file on or before September 13, 2001, written responses to
respondent’s motions to compel discovery; (2) Ms. Jackson and Mr.
Wise each to file on or before September 13, 2001, any motions to
withdraw as counsel; and (3) the Clerk of the Court to serve
copies of respondent’s respective motions to compel discovery and
the Court’s respective September 4, 2001 Orders not only on then
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