Opinion
14574-20
10-25-2021
Linda E. Leon, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
Pending before the Court is Thomas Leon's Motion for Leave to File Out of Time Notice of Intervention, filed August 20, 2021. See Rule 325(b), Tax Court Rules of Practice and Procedure; King v. Commissioner, 115 T.C. 118 (2000). By Order served September 22, 2021, the Court directed petitioner and respondent each to file a response to the Motion.
On October 12, 2021, respondent filed a Response, stating that he does not object to the granting of Mr. Leon's Motion. On October 13, 2021, petitioner filed a Response, stating that she objects for the reasons provided therein to the granting of the Motion.
Upon due consideration of the foregoing, it is
ORDERED that, on or before November 15, 2021, Mr. Leon shall file with the Court a supplement to his Motion for Leave to File Out of Time Notice of Intervention, explaining: (1) when he first became aware of this proceeding; (2) why he failed to file a timely notice of intervention; (3) what prejudice he will suffer if his Motion is denied; and (4) why the Court should allow him to intervene in this proceeding, notwithstanding his failure to file a timely notice of intervention. Together with his supplement, Mr. Leon shall lodge with the Court the notice of intervention that he seeks leave to file. In his notice of intervention, Mr. Leon shall state the grounds for his intervention and the reasons why he supports or opposes petitioner's claim for relief under I.R.C. section 6015 for the taxable years 2017 and 2018, as asserted in the petition in this case. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Mr. Leon at the return address listed on the envelope bearing his Motion. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on Mr. Leon a form that he may use to comply therewith.
Mr. Leon is hereby advised that failure to comply fully with this Order may result in the denial of his Motion.