Opinion
767-23
12-07-2023
LARNELL NOLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition in this case was filed on January 30, 2023. On March 22, 2023, respondent filed an Answer. On May 6, 2023, petitioner filed a Reply to Answer.
On September 26, 2023, petitioner filed a Motion for Leave to File First Amended Petition. Petitioner lodged therewith a First Amended Petition. On November 3, 2023, respondent filed a Response to Motion for Leave to File First Amended Petition, in which respondent objects to petitioner's motion on the ground that the document lodged as petitioner's First Amended Petition had previously been rejected for filing. On November 5, 2023, petitioner filed a Reply to Response to Motion for Leave to File First Amended Petition explaining, as is supported by the record, that the previous filing had been rejected "due to a technical filing error: namely that the Petitioner didn't lodge the proposed amendment contemporaneously with the filing of the August Motion."
Petitioner has corrected his filing error here, and Rule 41(a), Tax Court Rules of Practice and Procedure, provides that, after pleadings are closed, "a party may amend a pleading only by leave of Court or by written consent of the adverse party, and leave will be given freely...."
Upon due consideration, it is
ORDERED that petitioner's motion for leave, filed September 26, 2023, is granted in that the Clerk of the Court shall file as of the date of this Order the First Amended Petition lodged by petitioner as an Amendment to Petition. It is further
ORDERED that respondent need not file a responsive pleading.