Opinion
2266-22
04-28-2022
CARY BATTISHILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On April 25, 2022, petitioner filed a Motion for Leave To File First Amended Petition. Contrary to Tax Court Rule 41(a), however, petitioner's proposed amended petition was incorporated into the motion, and was not separately set forth. Upon due consideration, it is
ORDERED that petitioner's above motion for leave is denied without prejudice.