Opinion
12321-24
08-19-2024
SALLY M. HENRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 26, 2024, the Court received and filed the Petition to commence this case. The Petition, which arrived at the Court in an envelope bearing a postmark date of July 24, 2024, seeks review of a notice of deficiency dated April 29, 2024, determining a deficiency in petitioner's federal income tax for the taxable year 2021. The Petition was served on respondent on July 29, 2024.
On August 15, 2024, the Court served on respondent a First Amended Petition. However, further review of the First Amended Petition shows that it is an exact duplicate of Petition, containing the same assignments of error and allegations of fact with respect to the notice of deficiency issued to petitioner for 2021. Like the Petition, the First Amended Petition arrived at the Court in an envelope bearing a postmark date of July 24, 2024, but because it arrived at the Court on July 25, 2024-that is, the day before the arrival of the Petition-it has been filed as of that date and now appears above the Petition on the docket record. Both the Petition and the First Amended Petition were timely filed in response to the notice of deficiency issued to petitioner for 2021. In view of the foregoing, the Court will strike the First Amended Petition from the record.
Upon due consideration and for cause, it is
ORDERED that the First Amended Petition shall be deemed stricken from the Court's record in this case. It is further
ORDERED that the First Amended Petition shall be sealed from public view and retained by the Court in a sealed file which shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that respondent shall have 60 days from the date of service of this Order within which to file an answer to the Petition.