Opinion
10523-23L
01-08-2024
CHING TZU LU A.K.A. SUSAN LU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge.
On January 2, 2024, petitioner filed a First Amended Petition. Petitioner's Amended Petition is untimely and was not accompanied by a motion for leave. See 41(a), Tax Court Rules of Practice and Procedure. The Court will recharacterize the First Amended Petition as a Motion for Leave to File Amended Petition (Embodying Amended Petition). In the motion, petitioner indicates that "Petitioner believes that Respondent's Motion to Remand is tantamount to the 'written consent of the adverse party'". However, it is unclear to the Court if respondent has no objection to the petitioner amending the petition.
Upon due consideration, it is
ORDERED that petitioner's First Amended Petition is recharacterized as a Motion for Leave to File First Amended Petition (Embodying Amended Petition). It is further
ORDERED that, on or before February 5, 2024, respondent shall a response to the above-referenced Motion for Leave.