Opinion
8956-13
03-04-2024
PINE MOUNTAIN PRESERVE, LLLP F.K.A. CHELSEA PRESERVE, LLLP, EDDLEMAN PROPERTIES, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison, Judge
On February 9, 2024, respondent filed a Motion for Leave to File First Amendment to Answer and lodged a Proposed First Amendment to Answer.
On February 29, 2024, petitioner filed a response to the aforementioned motion.
Respondent's motion seeks to amend the Answer to assert that there should be reductions in the charitable contributions under I.R.C. section 170(e)(1)(A). It is too late in the proceedings for respondent to pursue this I.R.C. section 170(e)(1)(a) theory; and the theory is outside the appellate mandate.
Petitioner's response requests that the Court deny respondent's Motion for Leave to File First Amendment to Answer, a request we grant in this Order. Petitioner's response also requests the Court order respondent to pay the legal fees of drafting petitioner's response. Petitiioner's request for legal fees is improperly joined with Petitioner's response. We decline to consider the request until it is refiled as a separate motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's February 9, 2024 Motion for Leave to File First Amendment to Answer is denied.