Opinion
18549-23X
07-01-2024
CONSOLIDATED SPORTSMEN OF LYCOMING COUNTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 24, 2024, petitioner filed a Motion for Leave to File First Amendment to Petition (Embodying Amendment to Petition). However, review of the document attached as Exhibit A to the Motion shows that Exhibit A is more akin to an amended petition. We will accordingly recharacterize the Motion as set forth below and grant it to the extent that it seeks leave to file the amended petition.
However, to the extent that petitioner's Motion seeks leave to amend petitioner's Reply to Answer, filed March 5, 2024, the Motion will be denied. Petitioner will have an opportunity to correct any factual errors contained in the Reply to Answer by filing a reply to respondent's answer to the amended petition.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Motion is recharacterized as petitioner's Motion for Leave to File First Amended Petition (Embodying First Amended Petition). It is further
ORDERED that petitioner's just-referenced Motion is granted in part in that the Clerk of the Court is directed to copy Exhibit A to the Motion (at pages 6 through 23) and to file it, as of the date of service of this Order, as petitioner's First Amended Petition. It is further
ORDERED that all other requests for relief in petitioner's just-referenced Motion are denied. It is further
ORDERED that respondent shall have 60 days from the date of service of this Order within which to file an answer to petitioner's First Amended Petition.