Opinion
9152-21
09-05-2023
TOP ROCK BBS, LLC, BARNETT PROPERTIES, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PATRICK J. URDA JUDGE
On August 31, 2023, the Commissioner filed a motion for leave to file first amendment to answer and lodged his first amendment to answer. In its motion, the Commissioner indicated that petitioner Top Rock BBS, LLC, Barnett Properties, Tax Matters Partner (Top Rock) objects to the relief sought. We will direct Top Rock to file its objection to the motion. Accordingly, it is
ORDERED that, on or before September 19, 2023, Top Rock shall file its objection to the motion for leave to file first amendment to answer.