Opinion
3381-19
12-17-2021
Gordon T. Lain Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall Judge
On November 10, 2021, respondent filed a motion for leave to file first amended answer and lodged a first amended answer. On December 10, 2021, petitioner filed a response to respondent's motion for leave to file first amended answer. In that response, petitioner states that "[p]etitioner agrees that Tax Court Rule 41 provides that leave of Court shall be given freely when justice so requires" and that "[p]etitioner does not object to the requested amendments."
Accordingly, it is
ORDERED that respondent's motion for leave to file first amended answer filed November 10, 2021, is granted and the first amended answer lodged November 10, 2021, is filed as of the date of service of this order.