Opinion
3888-23
09-10-2024
WILLIAM R. HORBATT & SHIRLEY W. HORBATT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On February 22, 2023, Petitioners timely filed their Petition to initiate this case. On April 26, 2023, Respondent filed with the Court an Answer. On August 29, 2023, the parties filed with the Court a Joint Motion to Consolidate for Trial, Briefing, and Opinion. On August 30, 2023, the Court granted the parties' Motion, consolidating Docket Nos. 5539-21 and 3888-23.
On August 21, 2024, Respondent filed with the Court a Motion for Leave to File Amendment to Answer and lodged with the Court a First Amendment to Answer. The filing and lodged amendment were made only in Docket No. 3888-23. The proposed amendment only applies to tax year 2019 and the only docketed case dealing with the 2019 tax year is at Docket No. 3888-23. Respondent requested leave to file the amendment to the answer in order to make certain affirmative allegations in an effort to properly set out the legal theories adopted by the Internal Revenue Service. The motion was properly made following the standards set forth in Rule 41(a), Tax Court Rules of Practice and Procedure. Respondent informed the Court that Petitioners do not object to the granting of this Motion.
As this is the only case in the consolidated group of cases that relates to taxable year 2019, the taxable year at issue in Respondent's Amendment to Answer, this Order shall be filed only in this case (Docket No. 3888-23).
Upon due consideration, and for cause, it is
ORDERED that Respondent's Motion for Leave to File Amendment to Answer, filed with the Court on August 21, 2024, is granted. It is further
ORDERED that Respondent's First Amendment to Answer, lodged with the Court on August 21, 2024, is filed as of the date of this Order.