Opinion
14705-22
12-06-2023
JAMES EDWARD HIATT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 4, 2023, petitioner filed a document titled Motion to Withdraw and Dismiss Claim, in which petitioner essentially asserts a clam for relief from joint and several liability (innocent spouse relief) for the tax year at issue in this case. Upon due consideration, therefore, it is
ORDERED that petitioner's above-referenced Motion to Withdraw and Dismiss Claim is recharacterized as a Motion for Leave to File First Amendment to First Amended Petition (Embodying Amendment to Petition). It is further
ORDERED that petitioner's above-referenced motion is granted. It is further
ORDERED that, on or before January 22, 2024, respondent shall file an Answer to First Amendment to First Amended Petition.