Opinion
16084-23
02-16-2024
TAMELA L. FIKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kathleen Kerrigan Chief Judge
ORDER
On February 16, 2024, respondent made two electronic filings, designating them as (1) an Answer, at Docket Index No. 8, and (2) a Motion for Leave to File First Amended Answer to Petition, at Docket Index No. 9. However, these filings are improper and will be stricken. First, the filings are duplicative in that both consist of a proposed amended answer and a motion for leave to file that amended answer. Second, because both filings attach the proposed amended answer to the motion for leave, rather than lodge it as a separate document, neither filing complies with the Tax Court Rules of Practice and Procedure. See Rule 41(a) (providing that "the proposed amendment to the pleading must be separately set forth"). It is accordingly
ORDERED that the above-referenced Answer and Motion for Leave to File First Amended Answer to Petition are hereby deemed stricken from the record in this case.