Opinion
425-19
11-04-2022
JAMES P. HARWOOD & CONNIE J. HARWOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On September 6, 2022, the Commissioner filed a motion for leave to file first amendment to answer, and subsequently lodged the first amendment to answer. The Court directed petitioners James and Connie Harwood to file a response to the Commissioner's motion by October 11, 2022. The Court held a conference call with the parties on November 2, 2022, during which Mr. Harwood indicated he had no objection to the motion. Upon due consideration, it is
ORDERED that the Commissioner's motion for leave to file first amendment to answer is granted, and his first amendment to answer is filed as of the service date of this Order.