Opinion
5989-24S
05-24-2024
LUCAS PAGLIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 16, 2024, petitioner filed the Petition to commence this case, seeking to challenge a notice of deficiency issued to petitioner and his spouse for their 2020 tax year. On May 23, 2024, respondent filed his Answer. Also on May 23, 2024, petitioner filed the following documents: (1) Second Amendment to Petition; (2) Declaration of Lucas Paglia in Support of Second Amendment to Petition (Doc. Index No. 9); and (3) another Declaration of Lucas Paglia in Support of Second Amendment to Petition (Doc. Index No. 10).
The Second Amendment to Petition appears to be an exact duplicate of the Petition filed to commence this case, except for petitioner's spouse's name in the caption and her electronic signature on that document. Accordingly, we will recharacterize petitioner's Second Amendment to Petition as a Motion to Add Party. The two documents titled Declaration of Lucas Paglia in Support of Second Amendment to Petition consist of documents that are not properly filed in the Court's record, and thus we will deem those documents stricken from the Court's record. We will also seal the Declaration filed at Doc. Index No. 9 as it contains sensitive taxpayer information.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Second Amendment to Petition is recharacterized as a Motion to Add Party. It is further
ORDERED that petitioner's Motion to Add Party is granted and Shari DeSalvo Paglia is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Lucas Paglia and Shari DeSalvo Paglia, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the Declaration of Lucas Paglia in Support of Second Amendment to Petition filed at Doc. Index No. 9 shall be sealed from public view and is deemed stricken from the Court's record. It is further
ORDERED that the Declaration of Lucas Paglia in Support of Second Amendment to Petition filed at Doc. Index No. 10 is deemed stricken from the Court's record.