Opinion
7159-23S
03-01-2024
LOUISE D. WILLIAMS & BRIAN P. LEDUC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 29, 2024, petitioners filed a First Amendment to Petition. As respondent's Answer to the Petition has been filed in this case, petitioners no longer may file an amendment to their petition without asking leave of the Court to do so or indicating that respondent consents to such filing. See Rule 41(a), Tax Court Rules of Practice and Procedure. No motion for leave to file such an amendment accompanied that document, nor did petitioners indicate that respondent consents to the filing of their amendment.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' above-referenced First Amendment to Petition is recharacterized as a Motion for Leave to File First Amendment to Petition (Embodying Amendment to Petition). It is further
ORDERED that, on or before March 22, 2024, respondent shall file an Objection, if any, to petitioners' Motion for Leave to File First Amendment to Petition (Embodying Amendment to Petition). Failure to file an objection may result in the granting of the motion.