Opinion
19666-21
07-21-2022
CRIUS ENERGY, LLC, GF POWER I, LLC, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On August 23, 2021, petitioner filed the petition in Dkt. No. 19666-21. That petition was served on respondent on September 23, 2021. On December 8, 2021, petitioner filed a Motion for Default and Dismissal in Docket No. 19666-21. On January 7, 2022, respondent filed a Motion for Leave to File Out of Time Answer in Docket No. 19666-21 and lodged therewith the Answer. On January 21, 2022, petitioner filed an Objection to Motion for Leave to File Out of Time Answer in Docket No. 19666-21. On February 17, 2022, respondent filed a Notice of Objection to Motion for Default and Dismissal and a Declaration of Mario D. Goldsby in Support of Notice of Objection to Motion for Default and Dismissal in Docket No. 19666-21.
On August 30, 2021, petitioner filed a duplicate petition in Docket No. 28624-21. That petition was served on respondent on October 28, 2022. On December 22, 2021, respondent filed an Answer at Docket No. 28624-21. Also on December 22, 2021, petitioner filed a Motion to Close on Ground of Duplication in Docket No. 28624-21. On February 14, 2022, the Court closed Docket No. 28624-21 on ground of duplication with Docket No. 19666-21.
For the reasons set forth in respondent's Notice of Objection to Motion for Default and Dismissal in Docket No. 19666-21 and respondent's Declaration of Mario D. Goldsby in Support of Notice of Objection to Motion for Default and Dismissal in Docket No. 19666-21, we will deny petitioner's Motion for Default and Dismissal in Docket No. 19666-21 and grant respondent's Motion for Leave to File Out of Time Answer.
Accordingly, upon due consideration, it is
ORDERED that petitioner's Motion for Default and Dismissal, filed December 8, 2021, in Docket No. 19666-21 is denied. It is further
ORDERED that respondent's motion for leave, filed January 7, 2022, in Docket No. 19666-21 is granted and the Clerk of the Court shall file as of the date of this Order the Answer lodged by respondent in Docket No. 19666-21.