Opinion
17603-13 17614-13
03-29-2023
VINCENT J. FUMO, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
These cases were tried at a three-week special session in Philadelphia, Pennsylvania, from October 3 to 19, 2022. On March 27, 2023, respondent filed a Motion to Conform Pleadings to the Proof and lodged with it his Second Amendment to Answer. See Tax Court Rule 41(b). Respondent seeks to conform his pleadings to the evidence that was admitted at trial and assert additional unreported income and a corresponding increase in the fraud penalty under I.R.C. § 6663. Respondent represents that counsel for petitioner objects to the granting of this Motion.
Upon due consideration, it is
ORDERED that petitioner shall file, on or before April 26, 2023, a Response to the Motion to Conform Pleadings to the Proof.