Opinion
35064-21
11-09-2023
JAMES NICHOLAS LECH & KATARINA W. LECH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 7, 2023, the Court received and filed a Letter by Petitioner Katarina W. Lech. In the Letter Ms. Lech states that she would like to request innocent spouse relief for the taxable year 2018.
Upon due consideration and for cause, it is
ORDERED that the above-referenced Letter is recharacterized as petitioners' Motion for Leave to File First Amendment to Petition (Embodying First Amendment to Petition). It is further
ORDERED that petitioners' Motion for Leave is granted, and the Clerk of the Court is directed to file petitioners' First Amendment to Petition as of the date of service of this Order. It is further
ORDERED that, on or before January 8, 2024, respondent shall file an answer to petitioners' First Amendment to Petition.