RULE 24. APPEARANCE AND REPRESENTATION
- (a) Appearance:
- (1) General: Counsel may enter an appearance either by
subscribing the petition or other initial pleading or document in
accordance with subparagraph (2) hereof, or thereafter by filing an
entry of appearance in accordance with subparagraph (3) hereof or,
in a case not calendared for trial or hearing, a substitution of
counsel in accordance with paragraph (d) hereof.
- (2) Appearance in Initial Pleading: If (A) the petition or
other paper initiating the participation of a party in a case is
subscribed by counsel admitted to practice before the Court, and
(B) such initial paper contains the mailing address and Tax Court
bar number of counsel and other information required for entry of
appearance (see subparagraph (3)), then (C) that counsel shall be
recognized as representing that party and no separate entry of
appearance shall be necessary. Thereafter counsel shall
be required to notify the Clerk of any changes in applicable
information to the same extent as if counsel had filed a separate
entry of appearance.
- (3) Subsequent Appearance: Where counsel has not previously
appeared, counsel shall file an entry of appearance in duplicate,
signed by counsel individually, containing the name and docket
number of the case, the name, mailing address, telephone number,
and Tax Court bar number of counsel so appearing, and a statement
that counsel is admitted to practice before the Court. A separate
entry of appearance, in duplicate, shall be filed for each
additional docket number in which counsel shall appear. The entry
of appearance shall be substantially in the form set forth in
Appendix I. The Clerk shall be given prompt written notice, filed
in duplicate for each docket number, of any change in the foregoing
information.
- (4) Counsel Not Admitted to Practice: No entry of appearance by
counsel not admitted to practice before this Court will be
effective until counsel shall have been admitted, but counsel may
be recognized as counsel in a pending case to the extent permitted
by the Court and then only where it appears that counsel can and
will be promptly admitted. For the procedure for admission to
practice before the Court, see Rule
200.
- (b) Personal Representation Without Counsel: In the absence of
appearance by counsel, a party will be deemed to appear on the
party's own behalf. An individual party may represent himself or
herself. A corporation or an unincorporated association may be
represented by an authorized officer of the corporation or by an
authorized member of the association. An estate or trust may be
represented by a fiduciary thereof. Any such person shall state, in
the initial pleading or other paper filed by or for the party, such
person's name, address, and telephone number, and thereafter shall
promptly notify the Clerk in writing, in duplicate for each docket
number involving that party, of any change in that information.
- (c) Withdrawal of Counsel: Counsel of record desiring to
withdraw such counsel's appearance, or any party desiring to
withdraw the appearance of counsel of record for such party, must
file a motion with the Court requesting leave therefor, showing
that prior notice of the motion has been given by such counsel to
such counsel's client, or such party's counsel, as the case may be,
and to each of the other parties to the case or their counsel, and
stating whether there is any objection to the motion. A motion to
withdraw as counsel and a motion to withdraw counsel shall each
also state the then current mailing address and telephone number of
the party in respect of whom or by whom the motion is filed. The
Court may, in its discretion, deny such motion.
- (d) Substitution of Counsel: In a case not calendared for trial
or hearing, counsel of record for a party may withdraw such
counsel's appearance, and counsel who has not previously appeared
may enter an appearance, by filing a substitution of counsel,
showing that prior notice of the substitution has been given by
counsel of record to such counsel's client, and to each of the
other parties to the case or their counsel, and that there is no
objection to the substitution. The substitution of counsel shall be
signed by counsel of record and substituted counsel individually,
and shall contain the information required by subparagraph (a). The
substitution of counsel shall be substantially in the form set
forth in Appendix I. Thereafter substituted counsel shall be
required to notify the Clerk of any changes in applicable
information to the same extent as if such counsel had filed a
separate entry of appearance.
- (e) Death of Counsel: If counsel of record dies, the Court
shall be so notified, and other counsel may enter an appearance in
accordance with this Rule.
- (f) Change in Party or Authorized Representative or Fiduciary:
Where (1) a party other than an individual participates in a case
through an authorized representative (such as an officer of a
corporation or a member of an association) or through a fiduciary,
and there is a change in such representative or fiduciary, or (2)
there is a substitution of parties in a pending case, counsel
subscribing the motion resulting in the Court's approval of the
change or substitution shall thereafter be deemed first counsel of
record for the representative, fiduciary, or party.
- (g) Conflict of Interest: If any counsel of record (1) was
involved in planning or promoting a transaction or operating an
entity that is connected to any issue in a case, (2) represents
more than one person with differing interests with respect to any
issue in a case, or (3) is a potential witness in a case, then such
counsel must either secure the informed consent of the client (but
only as to items (1) and (2)); withdraw from the case; or take
whatever other steps are necessary to obviate a conflict of
interest or other violation of the ABA Model Rules of Professional
Conduct, and particularly Rules 1.7, 1.8, and 3.7 thereof. The
Court may inquire into the circumstances of counsel's employment in
order to deter such violations. See Rule
201.
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