Opinion
22220-22
02-23-2023
LOTUS INSURANCE COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 21, 2023, respondent filed in the above-docketed matter a document characterized as an Answer to Reply (albeit designated for electronic filing purposes as an "Answer"). Such apparent pleading would seem to be inconsistent with Rule 30 of the Tax Court Rules of Practice and Procedure.
Accordingly, the premises considered, it is
ORDERED that respondent's document filed February 21, 2023, at Docket Entry #8 shall be deemed stricken from the Court's record in this case.