Opinion
14629-24
11-13-2024
MARCO A. FRAUSTO, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 3, 2024, petitioner filed the Petition to commence this case. On October 25, 2024, respondent filed his Answer.
On November 6, 2024, petitioner submitted a document which the Court filed as a Reply to Answer. However, upon further review, it appears that petitioner by that document seeks to file an amendment to his Petition. As respondent has already filed his Answer to the Petition, petitioner can no longer file an amendment to his Petition as of right and must request the Court's leave to do so. See Tax Court Rule 41(a).
ORDERED that the above-referenced Reply to Answer is recharacterized as petitioner's Motion for Leave to File First Amendment to Petition (Embodying Amendment to Petition). It is further
ORDERED that, on or before December 3, 2024, respondent shall file an objection, if any, to petitioner's Motion for Leave to File First Amendment to Petition (Embodying Amendment to Petition). Failure to file an objection may result in the granting of the motion.