Opinion
26024-22
10-05-2023
TOYOSI AYANFALU & ADEOLU AYANFALU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 29, 2023, respondent filed a Motion for Leave to File Out of Time First Amendment to Answer and lodged therewith a First Amended Answer.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion for Leave to File Out of Time First Amended Answer. It is further
ORDERED that respondent's just-referenced Motion is granted, and the Clerk of the Court is directed to file the First Amended Answer as of the date of service of this Order.