McManus v. Comm'r of Internal Revenue

Full title: MICHAEL JOSEPH MCMANUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Nov 28, 2022

No. 33305-21L (U.S.T.C. Nov. 28, 2022)

Opinion

33305-21L

11-28-2022

MICHAEL JOSEPH MCMANUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Joseph W. Nega, Judge.

ORDER

Joseph W. Nega, Judge.

This case is calendared for trial at the session of the Court to be conducted in person commencing on Monday, January 9, 2023, in Indianapolis, Indiana.

On September 26, 2022, respondent filed a Motion for Leave to File Out of Time First Amended Answer and lodged the First Amended Answer. On November 4, 2022, petitioner filed an Opposition to Motion for Leave to File Out of Time First Amended Answer.

Upon due consideration and for cause, it is

ORDERED that respondent's Motion for Leave to File Out of Time First Amended Answer filed September 26, 2022, is granted and the First Amended Answer lodged September 26. 2022, shall be filed as of the date of service of this Order.