Opinion
14838-23
05-13-2024
CRYSTAL RAENAY GOODWIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 10, 2024, petitioner filed a document titled "Motion for Leave to File Motion to Amend Order," which consists of a Motion for Leave to File First Amendment to Petition. On the same date, petitioner lodged a copy of the First Amendment to Petition under the title "Motion to Amend Order," and also filed a second copy under the title "First Amended Petition." Petitioner represents that respondent does not object to petitioner's motion.
Rule 41(a), Tax Court Rules of Practice of Procedure, provides that a party may amend a pleading once as a matter of course at any time before a responsive pleading is served, but otherwise may amend a pleading only by leave of Court or by written consent of the adverse party.
Upon due consideration, it is
ORDERED that petitioner's Motion for Leave to File Motion to Amend Order filed May 10, 2024, at Docket Index No. 7 is recharacterized as petitioner's Motion for Leave to File First Amendment to Petition. It is further
ORDERED that petitioner's Motion to Amend Order lodged on May 10, 2024, at Docket Index No. 8 is recharacterized as a First Amendment to Petition. It is further
ORDERED that petitioner's First Amended Petition filed on May 10, 2024, at Docket Index No. 9 is deemed stricken from the record in this case. It is further
ORDERED that, on or before June 3, 2024, respondent shall file an objection, if any, to petitioner's Motion for Leave to File Amendment to Petition.