Grace v. Comm'r of Internal Revenue

Full title: HESTER C. GRACE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 26, 2023

No. 20684-22 (U.S.T.C. Dec. 26, 2023)

Opinion

20684-22

12-26-2023

HESTER C. GRACE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On December 21, 2023, respondent filed a Motion for Leave to File Out of Time Notice of Filing of Petition and Right to Intervene and lodged therewith a Notice of Filing of Petition and Right to Intervene.

Upon due consideration and for cause, it is

ORDERED that respondent's above-referenced Motion is granted. It is further

ORDERED that the Clerk of the Court shall file, as of the date of service of this Order, the above-referenced Notice of Filing of Petition and Right to Intervene. It is further

ORDERED that, on or before January 17, 2024, respondent shall file an amended notice of filing of petition and right to intervene, appropriately dated, and shall attach thereto a certificate that service of such notice has been made on the other individual filing the joint returns at issue in this case.