Opinion
12105-19
07-21-2023
NORTH BY NORTHWEST III, LLC, BRYAN KELLEY, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge.
By Order dated July 18, 2023, docket entry 116, the Court granted respondent's Motion for Leave to File Amendment to Answer to Petition, filed June 10, 2022, docket entry 93. Respondent's concurrently lodged Amendment to Answer was also filed as of the date of that Order. In the Amendment to Answer respondent amends his Answer by adding paragraphs 10 and 11 alleging fraudulent adjustments to partnership items and resulting underpayment of tax such that the fraud penalty under I.R.C. § 6663(a) is applicable.
Upon due consideration, it is
ORDERED that, on or before September 5, 2023, petitioner shall file a Reply to respondent's Amendment to Answer, filed July 18, 2023, docket entry 117, as required by Rule 37.