Opinion
108-24S
01-30-2024
JENNIFER M. BIANCO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 1, 2024, the Petition was filed in this case. On January 23, 2024, petitioner filed a Motion for Leave to File First Amended Petition, lodging therewith the First Amended Petition. Rule 41(a) of the Tax Court Rules of Practice and Procedure provides that a party may amend a pleading once as a matter of course at any time before a responsive pleading is served. Accordingly, petitioner did not need to seek the leave of the Court to file an Amended Petition.
Upon due consideration, it is
ORDERED that petitioner's Motion for Leave to File First Amended Petition, filed January 23, 2024, is deemed stricken from the record in this case. It is further
ORDERED that the Clerk of the Court shall file petitioner's First Amended Petition, lodged January 23, 2024, as of that date.