Opinion
31939-21L
06-10-2022
MARIA PERLA ALEJANDRA MEDINA ESPARZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 10, 2022, respondent filed a motion for leave to file first amended answer and concurrently lodged a first amended answer. Paragraph 8 of respondent's first amended answer contains affirmative allegations. Although the Court directed petitioner file an objection, if any, to respondent's motion, no response has been received from petitioner.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and the first amended petition shall be filed as of the date of service of this Order.
Petitioner is advised that Rule 37(a), Tax Court Rules of Practice and Procedure, provides that, with respect to the affirmative allegations contained in respondent's first amended answer, petitioner shall have 30 days from the date of service within which to move or 45 days from the date of service within which to file a reply. Rule 37(b) addresses the proper form and content of the reply to the affirmative allegations.