Internal Revenue Code:Rule 24. Appearance and Representation

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
             FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;
              COMPUTATION OF TIME
       

Statute

    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 (3) of paragraph (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.