Opinion
12809-21
01-18-2022
Judith Villegas Vega & Maximino Villegas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On January 14, 2022, respondent filed a motion for leave to file out of time answer to petition, as amended, and concurrently lodged the answer to petition, as amended. Respondent states in his motion that petitioners have no objection to the granting of the motion.
In view of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted and respondent's answer to petition, as amended shall be filed as of the date this Order is issued.