Opinion
10836-21
02-23-2022
Ad Quality, Inc. Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge
On February 16, 2022, petitioner filed a Motion for Leave to File Amendment to Petition and lodged the accompanying First Amendment to Petition. The motion represents that the accounting firm that is working with petitioner's counsel advised that there is a substantial number of charitable contributions that were made by petitioner during the years at issue but which were not claimed on petitioner's forms 1120. The motion further states that respondent does not object to the granting of the motion. Leave to amend a pleading shall be given freely when justice so requires. See Rule 41(a) of the Tax Court's Rules of Practice and Procedure.
Accordingly, it is
ORDERED that petitioner's Motion for Leave to File Amendment to Petition is hereby granted, and the First Amendment to Petition, lodged on February 16, 2022, shall be filed as of the date of this Order.