Opinion
4094-21
07-14-2022
FOSTER DRIVE HENRY 86, LLC, FOSTER DRIVE MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
This case is set for trial at the September 6, 2022, Trial Session of the Court where Birmingham, Alabama is listed as the place of trial. Because this trial session is being conducted remotely, the place of trial is for administrative purposes only.
On June 24, 2022, petitioner filed a Motion for Leave to File First Amendment to Petition, docket entry 23, and concurrently lodged a First Amendment to Petition, docket entry 24.
In that motion, petitioner requests leave to file an amendment to its Petition pursuant to Rule 41, indicating that counsel for petitioner inadvertently failed to attach a copy of the Notice of Final Partnership Administrative Adjustment ("FPAA") to the Tax Matters Partner ("TMP") Petition in accordance with Rule 241(d)(1)(G).
Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure.
The concurrently lodged First Amendment to Petition, docket entry 24, attached, and marked as Exhibit A, a true and correct copy of the FPAA, dated January 15, 2020, issued to Foster Drive Manager, LLC, the TMP of Foster Drive Henry 86, LLC. Petitioner seeks to correct the error and amend the TMP Petition to include the FPAA as an attachment to the Petition as required by Rule 241(d)(1)(G). Petitioner's motion indicates that respondent does not object to the granting of this motion.
After due consideration, and for cause, it is
ORDERED that petitioner's Motion for Leave to File First Amendment to Petition, filed June 24, 2022, docket entry 23, is granted and petitioner's First Amendment to Petition, lodged June 24, 2022, docket entry 24, shall be filed as of the date of service of this Order and shall be referred to as First Amendment to Petition for Readjustment of Partnership Items Under Section 6226.