Opinion
13801-20L
06-03-2024
JASON MAYBERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 3, 2024, respondent filed a Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted. However, review of the First Amended Petition reveals that it is sufficient to comply with the general standards of notice pleading as set forth in Rule 31 of the Tax Court Rules of Practice and Procedure.
Accordingly, the premises considered, it is
ORDERED that respondent's above-referenced Motion is denied. It is further
ORDERED that, on or before August 2, 2024, respondent shall file an answer to the First Amended Petition.