Opinion
14689-22
02-07-2023
JAMES G. BURKHART & LINDA S. BURKHART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 30, 2022, petitioner filed the petition to commence this case. On August 29, 2022, respondent filed an answer to the petition. On January 20, 2023, petitioner improperly filed a First Amended Petition without first seeking leave of the Court to do so. See Rule 41(a), Tax Court Rules of Practice and Procedure. On February 6, 2023, petitioner filed a document titled Motion for Leave to File First Amendment to First Amended Petition. That document also is improper as it appears the amendment to the pleading is incorporated into the motion for leave, rather than having been lodged as a separate document at the time of filing of the motion for leave.
Petitioner's attention is invited to Rule 41(a), which in relevant part provides: "A motion for leave to amend a pleading shall state the reasons for the amendment and shall be accompanied by the proposed amendment. The amendment to the pleading shall not be incorporated into the motion but rather shall be separately set forth and consistent with the requirements of Rule 23 regarding form and style of papers filed with the Court. "
Upon due consideration of the foregoing, it is
ORDERED that petitioner's First Amended Petition and Motion for Leave to File First Amendment to First Amended Petition are deemed stricken from the Court's record in this case.