Opinion
11869-20
09-01-2021
Ronald A. Mitchell & Yohko T. Mitchell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge
On August 27, 2021, petitioners filed a Motion for Leave to Amend Petition to request relief from joint and several liability under I.R.C. section 6015 and lodged the accompanying First Amended Petition. The motion represents that respondent does not object to the granting of the motion. Leave to amend a pleading shall be given freely when justice so requires. See Rule 41(a) of the Tax Court's Rules of Practice and Procedure.
Accordingly, it is
ORDERED that petitioners' Motion for Leave to Amend Petition, filed August 27, 2021, is granted, and the First Amended Petition, lodged on August 27, 2021, shall be filed as of the date of this Order.
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