Opinion
3841-21
03-04-2022
Danny F Padgett Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
L. Paige Marvel Judge
On March 3, 2022, petitioner filed a first amendment to petition embodying amended petition. However, upon further review, it appears that petitioner's document is an unopposed motion for leave to amend petition embodying an amended petition. Petitioner's document does not comply with Rule 41, Tax Court Rules of Practice and Procedure, insofar as the proposed amended petition was not lodged separately when filing the unopposed motion for leave to amend petition.
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 shall state the reasons for the amendment and shall be accompanied by the proposed amendment. The amendment to the pleading shall not be incorporated into the motion but rather shall be separately set forth and consistent with the requirements of Rule 23 regarding form and style of papers filed with the Court."
Upon due consideration and for cause, it is
ORDERED that petitioner's first amendment to petition embodying amended petition, filed March 3, 2022, is stricken from the record in this case.
Petitioner is advised to file a proper motion for leave to amend petition and to file separately an amended petition. 1