Opinion
7835-20
06-15-2021
Armond Garibyan, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Juan F. Vasquez, Judge
The petition in this case was filed in response to a notice of deficiency pertaining to petitioner's 2015 taxable year. On February 22, 2021, petitioner filed a motion for leave to file first amended petition. Therein petitioner requests leave to amend the petition so that the assignment of errors references 2015 rather than 2016. Petitioner has not lodged an amended petition with the Court.
On February 22, 2021, petitioner also filed a second amended motion to amend order and a declaration in support thereof. Petitioner's second amended motion pertains to a petition seeking redetermination of a notice of deficiency for petitioner's 2016 taxable year. On May 19, 2021, the Court filed that petition nunc pro tunc as of July 10, 2020, in a separate docket. See Dkt. No. 7741-21. Upon due consideration, it is
ORDERED that petitioner's motion for leave to file first amended petition, filed on February 22, 2021, is taken under advisement. It is further
ORDERED that, on or before July 15, 2021, petitioner shall lodge an amended petition with respect to his 2015 taxable year. It is further
ORDERED that petitioner's second amended motion to amend order, filed on February 22, 2021, is recharacterized as a motion to file petition. It is further
ORDERED that petitioner's motion to file petition, filed on February 22, 2021, is denied as moot.