Opinion
29664-21
05-17-2023
GREGORIO J. MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
On May 8, 2023, respondent filed a first amendment to answer, consisting solely of an amendment to paragraph 2 of the answer and attaching thereto a complete copy of the notice of deficiency upon which this case is based. The filing is procedurally improper, insofar as, under the circumstances presented, Rule 41(a) of the Tax Court Rules of Procedure and Procedure requires leave of Court (or written consent of the adverse party) for any amendment of a pleading. Nevertheless, the record in this case will benefit from a complete copy of the notice of deficiency.
In consideration of the foregoing, it is ORDERED that respondent's first amendment to answer is recharacterized as respondent's report.