Nolan v. Comm'r of Internal Revenue

Full title: LARNELL NOLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 25, 2023

No. 767-23 (U.S.T.C. Sep. 25, 2023)

Opinion

767-23

09-25-2023

LARNELL NOLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On August 21, 2023, petitioner filed a Motion for Leave to File First Amended Petition. However, such motion was not in compliance with Rule 41 of the Tax Court Rules of Practice and Procedure, insofar as the proposed amendment to the pleading was not lodged contemporaneously with the filing of the motion.

In pertinent part, Rule 41(a) of the Tax Court Rules of Practice and Procedure provides that "A motion for leave to amend a pleading must state the reasons for the amendment and must be accompanied by the proposed amendment. The proposed amendment to the pleading must be separately set forth and must comply with the requirements of Rule 23 regarding form and style of papers filed with the Court." Stated otherwise, the amendment to the pleading should be set forth in a separate document and lodged at the same time that a motion for leave to amend is filed.

Upon due consideration, it is

ORDERED that petitioner's Motion for Leave to File First Amended Petition is denied.