Noell v. Comm'r of Internal Revenue

Full title: KARI P. NOELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 6, 2023

No. 12044-23S (U.S.T.C. Dec. 6, 2023)

Opinion

12044-23S

12-06-2023

KARI P. NOELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

Upon due consideration of the Notice of Filing of Petition and Right to Intervene filed by respondent in the above-entitled case on December 5, 2023, and for cause, it is

ORDERED that respondent's Notice of Filing of Petition and Right to Intervene is recharacterized as respondent's Motion for Leave to File Out of Time Notice of Filing of Petition and Right to Intervene (Embodying Notice of Filing of Petition and Right to Intervene). It is further

ORDERED that respondent's Motion for Leave to File Out of Time Notice of Filing of Petition and Right to Intervene (Embodying Notice of Filing of Petition and Right to Intervene), filed December 5, 2023, is granted nunc pro tunc, and the Notice of Filing of Petition and Right to Intervene is filed as of such date.