Dukin v. Comm'r of Internal Revenue

Full title: Diana T. Durkin Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Sep 30, 2021

No. 5443-20 (U.S.T.C. Sep. 30, 2021)

Opinion

5443-20

09-30-2021

Diana T. Durkin Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge

ORDER

Maurice B. Foley, Chief Judge

Pending in the above-docketed Matter is a Proposed Stipulated Decision. Subsequently, on September 23, 2021, respondent filed a Motion for Leave To File Second Amendment to Answer and simultaneously lodged therewith the corresponding Second Amendment to Answer. The motion and Second Amendment to Answer address the increased deficiency and increased additions to tax under sections 6651(a)(1) and (2) and the imposition of an addition to tax under section 6654(a) of the Internal Revenue Code (I.R.C.) that are reflected in the proposed decision for the underlying 2013 taxable year.

The premises considered, it is

ORDERED that respondent's just-referenced Motion for Leave To File Second Amendment to Answer, filed September 23, 2021, is granted. It is further

ORDERED that the Clerk of the Court shall file respondent's Second Amendment to Answer, lodged September 23, 2021, as of the date of this Order is served.

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