Opinion
36782-21
07-14-2022
JEFFERY S. BAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 23, 2022, respondent filed an Answer, which includes an Answer and a Request for Place of Trial. Because respondent's filing constitutes an impermissible joinder of motions, the Court will strike that filing from the record. See Rule 54(b), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that respondent's Answer, filed March 23, 2022, is deemed stricken from the Court's record.