FORM 4

SUBSTITUTION OF COUNSEL
(Available-Ask for Form 4)
(See Rule 24)
UNITED STATES TAX COURT
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                       Petitioner(s) 
                               v. 
  COMMISSIONER OF INTERNAL REVENUE, 
                                                    Respondent 		 }  Docket No.
SUBSTITUTION OF COUNSEL

       The undersigned, being duly admitted to practice before the United States Tax Court, hereby enters an appearance for the petitioner(s) in the above-entitled case.


         Dated: .......................                                                                                 .......................................................... 
Signature

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Typed name

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Office Address

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City               State/Zipcode

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Telephone (include area code)

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Tax Court Bar Number

       The undersigned hereby withdraws as counsel for petitioner(s) in the above-entitled case. Notice of the substitution of the above-named counsel has been given to petitioner(s) and/or counsel for petitioner(s) and to each of the other parties to the case of their counsel, and no party objects to the substitution and withdrawal.

         Dated: ...........................................................                                  ......................................................................... 
Signature