Carter v. Comm'r of Internal Revenue

Full title: Mary Carter Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Feb 4, 2022

No. 26685-21 (U.S.T.C. Feb. 4, 2022)

Opinion

26685-21

02-04-2022

Mary Carter Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge.

ORDER

Maurice B. Foley Chief Judge.

On January 4, 2022, petitioner filed a first amendment to petition and a motion to proceed remotely. Petitioner did not file a proper motion for leave to file first amendment to petition nor does petitioner indicate that respondent has consented in writing to the filing of the first amendment to petition. See Rule 41(a). Tax Court Rules of Practice and Procedure.

In view of the foregoing, it is

ORDERED that petitioner's first amendment to petition is recharacterized as a motion for leave to file first amendment to petition embodying first amendment to petition. It is further

ORDERED that petitioner's motion for leave to file first amendment to petition embodying first amendment to petition is granted. It is further

ORDERED that, on or before April 5, 2022, respondent shall file an answer to first amendment to petition. It is further

ORDERED that, on or before April 5, 2022, respondent shall file an objection, if any, to petitioner's motion to proceed remotely. Failure to file an objection may result in the granting of the motion.