Opinion
7284-19
09-07-2021
Cedar Land, LLC, Big Escambia Ventures, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber, Judge
On August 30, 2021, petitioner filed a Motion for Leave to File First Amendment to Petition and concurrently lodged its First Amendment to Petition. Petitioner subsequently discovered that it had lodged an incorrect copy of the amendment. Petitioner thus filed, on August 31, 2021, a "First Amended First Amendment to Petition." Respondent does not object to petitioner's Motion for Leave.
In consideration of the foregoing, it is
ORDERED that petitioner's Motion for Leave to File First Amendment to Petition, filed August 30, 2021, is granted, and the petition shall be amended as proposed. It is further
ORDERED that respondent may file, if he wishes, an answer to the amended petition by October 6, 2021. If respondent chooses not to file an answer to the amended petition, we shall deem denied all new allegations in the petition as amended.
1