Opinion
34513-21
09-02-2022
CHRISTOPHER L. CONNORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 3, 2022, respondent filed in the above-docketed matter a Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted. Subsequently, on May 23, 2022, petitioner submitted a document in response, initially filed as an objection to the pending motion. However, upon further review, it would appear that such document can be considered in the nature of an Amended Petition, insofar as the Court is satisfied that the contents thereof are sufficient to comply with the general standards of notice pleading as set forth in Rule 31 of the Tax Court Rules of Practice and Procedure.
Accordingly, the premises considered, it is
ORDERED that petitioner's submission filed May 23, 2022, shall be recharacterized as a First Amended Petition. It is further
ORDERED that the respondent's Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted, filed February 3, 2022, is denied. It is further
ORDERED that respondent shall file an answer to the First Amended Petition on or before November 1, 2022.