Opinion
11581-20
03-30-2022
STEVEN FELLER & LOUISE FELLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 25, 2022, respondent filed a Motion for Leave To File First Amendment to Answer. On March 25, 2022, respondent further lodge his proposed first amendment to answer in which he asserts that petitioners are liable for section 6662 penalties for substantial understatements of income tax for tax years 2014 and 2015.
Tax Court Rule 41(a) provides that leave to amend a pleading shall be given freely when justice so requires. Based upon a review of respondent's motion papers, the Court concludes that granting respondent's proposed amendment to answer will not cause unfair surprise, substantial disadvantage, or prejudice to petitioners. Upon due consideration and for cause, it is
ORDERED that respondent's above motion for leave is granted and the Clerk of the Court shall file the first amendment to answer lodged by respondent as of the date of granting.