Opinion
9304-22S
11-03-2022
MALAV PATEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioner's Motion for Leave to File Second Amended Petition (Embodying Second Amended Petition), filed June 6, 2022, it is
ORDERED that petitioner's above-referenced Motion is granted, and the Clerk of the Court shall copy the second and third pages of that Motion and file them as of the date of service of this Order as the Second Amended Petition. It is further
ORDERED that Aditi Patel is added as a party-petitioner in this case, and the caption of this case is amended to read: "Malav Patel & Aditi Patel, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that, on or before January 3, 2022, respondent shall file an answer to the Second Amended Petition.