Opinion
26799-22L
03-20-2023
COVENANT TO CARE INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 15, 2023, respondent filed a late Answer without concurrently filing a motion for leave to file his Answer out of time. On March 16, 2023, respondent properly filed a Motion for Leave to File Out of Time Answer and concurrently lodged his Answer.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and the Answer, lodged March 16, 2023, shall be filed as of the date of service of this Order. It is further
ORDERED that respondent's Answer, filed March 15, 2023, is stricken from the Court's record in this case.