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docket Nos. 10765-00 and 10766-00. On September 24, 2001, Ms.
Jackson filed a motion to withdraw in each of the cases at docket
Nos. 10764-00 and 10767-00. As grounds for each such motion, Ms.
Jackson stated:
The undersigned [Ms. Jackson] was working out of
the offices of Wise & Associates until June 18, 2001.
At that time, my employment contract was terminated,
and I undertook employment at another firm. I seek a
release from this court from representing the Peti-
tioner in this matter because I am no longer associated
with Wise & Associates.
On September 18, 2001, and on September 24, 2001, respec-
tively, the Court granted Ms. Jackson’s motion to withdraw in
each of the cases at (1) docket Nos. 10765-00 and 10766-00 and
(2) docket Nos. 10764-00 and 10767-00.
On September 17, 2001, Mr. Wise filed a motion to withdraw
in each of the cases at docket Nos. 10765-00 and 10766-00. On
September 24, 2001, Mr. Wise filed a motion to withdraw in each
of the cases at docket Nos. 10764-00 and 10767-00. In support of
Mr. Wise’s motion to withdraw in each such case,4 Mr. Wise repre-
sented in pertinent part as follows:
In June 2001 the undersigned [Mr. Wise] contacted
the Petitioner and related that although he had filed a
petition with the Tax Court, on his behalf, at the
4Mr. Wise’s respective motions to withdraw in the cases at
docket Nos. 10764-00 and 10767-00 did not detail the reasons for
granting those motions. Instead, each such motion stated that
the reasons for Mr. Wise’s motion to withdraw in each such case
were “the same reasons” set forth in Mr. Wise’s respective
motions to withdraw in the cases at docket Nos. 10765-00 and
10766-00.
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