Opinion
4502-22S
05-02-2023
CORRIE L. BOWMAN & ANNA M. BOWMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
By Order served February 2, 2023, this case was continued, jurisdiction was retained by the undersigned, and the parties were directed on or before March 31, 2023, to submit stipulated decision documents.
On April 4, 2023, respondent filed a Motion for Leave to File First Amended Answer (motion for leave) and lodged a First Amended Answer. Respondent indicated that Petitioners object to the granting of the motion. By Order served April 5, 2023, the Court directed petitioners to file a response to respondent's above referenced motion for leave, on or before April 19, 2023. Petitioners failed to respond. Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Leave to File First Amended Answer is granted, and the Clerk of the Court shall file respondent's First Amended Answer, lodged April 4, 2023, as of the date of this Order. It is further
ORDERED that jurisdiction is no longer retained by the undersigned and this case is restored to general docket for trial or other disposition.