Opinion
21882-18
10-18-2021
Richard W. Bandler & Glenda W. Bandler a.k.a. Glenda W. Bradstock Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall Judge
On October 6, 2021, petitioners filed a motion for leave to file second amended petition (petitioners' motion). Upon review of petitioners' motion, the Court finds that petitioners failed to separately lodge the second amended petition simultaneously with petitioners' motion; instead, petitioners incorporated the second amended petition within petitioner's motion. Pursuant to Rule 41(a), Tax Court Rules of Practice and Procedure, when a motion for leave to file an amended pleading is filed, the proposed amendment should be simultaneously and separately lodged, not filed. Any such amending pleading is not to be "filed" until action is taken on the related motion for leave.
Accordingly, it is
ORDERED that petitioners' motion for leave to file second amended petition filed October 6, 2021, at Docket Index No. 35, is hereby stricken from the record. It is further
ORDERED that, on or before October 29, 2021, petitioners shall properly file a motion for leave to file second amended petition and simultaneously and separately lodge the second amended petition.