McAllister v. Comm'r of Internal Revenue

Full title: REYNALDA G. MCALLISTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jul 12, 2024

No. 17706-23 (U.S.T.C. Jul. 12, 2024)

Opinion

17706-23

07-12-2024

REYNALDA G. MCALLISTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On July 10, 2024, petitioner improperly filed a First Amended Petition without first having sought leave from the Court to do so. See Rule 41(a), Tax Court Rules of Practice and Procedure.

Upon due consideration, it is

ORDERED that petitioner's above-referenced First Amended Petition is recharacterized as a Motion for Leave to File First Amended Petition (Embodying Amended Petition). It is further

ORDERED that petitioner's Motion for Leave to File First Amended Petition (Embodying Amended Petition) is granted. It is further

ORDERED that, on or before August 2, 2024, respondent shall file an Answer to First Amended Petition.