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: Feb 12, 2024

No. 767-23 (U.S.T.C. Feb. 12, 2024)

Opinion

767-23

02-12-2024

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

KATHLEEN KERRIGAN CHIEF JUDGE.

ORDER

KATHLEEN KERRIGAN CHIEF JUDGE.

On January 30, 2023, petitioner filed the Petition. On March 22, 2023, respondent filed the Answer. On September 26, 2023, petitioner filed a Motion for Leave to File First Amended Petition and lodged a First Amended Petition. By Order served December 7, 2023, petitioner's motion was granted in that the lodged First Amended Petition was filed. The Order explained that "respondent need not file a responsive pleading."

On February 6, 2024, petitioner filed a Motion for Default and Dismissal seeking to default respondent for failure to answer the First Amended Petition. On February 8, 2024, respondent filed a Response to Motion for Default and Dismissal.

For the reasons set forth in respondent's Response to Motion for Default and Dismissal, it is

ORDERED that petitioner's Motion for Default and Dismissal is denied.