Opinion
4571-24P
07-19-2024
CELIO BURROWES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court in this case is respondent's Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted, filed May 7, 2024.
On July 16, 2024, counsel for petitioner electronically filed (1) an Objection to Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted at Docket Index No. 11, (2) a First Amended Petition at Docket Index No. 12, and (3) a "Second Amended Attachment to Petition" at Docket Index No. 13. Review of these three filings shows that the filing at Docket Index No. 13 is duplicative of the filing at Docket Index No. 11.
Upon due consideration and for cause, it is
ORDERED that petitioner's filing at Docket Index No. 11 is deemed stricken from the Court's record in this case. It is further
ORDERED that petitioner's filing at Docket Index No. 13 is recharacterized as petitioner's Objection to Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted. It is further
ORDERED that respondent's Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted is denied without prejudice. It is further
ORDERED that respondent shall have 60 days from the service date of this Order within which to file an answer to petitioner's First Amended Petition, or 45 days from that date within which to move with respect to such First Amended Petition.