Opinion
12082-18S
01-13-2022
Gary Palmer & Avril Palmer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of petitioners' Motion for Leave to File First Amended Petition, filed July 30, 2021, and respondent's Response to the Court's Order, filed August 24, 2021, it is
ORDERED that the above-referenced motion is granted, and the First Amended Petition, lodged July 30, 2021, is filed as of the date of this Order. It is further
ORDERED that respondent shall, on or before February 11, 2022, file an Answer to the First Amended Petition.