Opinion
5560-20S
04-12-2022
GLORIA PLACENCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is currently calendared for trial at the Court's New York City, New York remote trial session, which is scheduled to begin June 13, 2022. On April 5, 2022, respondent filed a Motion for Leave to File Out of Time First Amendment to Answer, apprising the Court that he wishes to petition out of time in order to assert the Civil Fraud Penalty pursuant to I.R.C. § 6663(a) in the amount of $5, 337 for tax year 2018, and to statutorily restrict petitioner from claiming the Earned Income Credit ("EIC") in the future pursuant to I.R.C. § 32(k)(1)(B)(i), or alternatively, pursuant to I.R.C.§ 32(k)(1)(B)(ii). Respondent subsequently lodged a First Amendment to Answer. Upon due consideration, it is
ORDERED that respondent's Motion for Leave to File Out of Time First Amendment to Answer, filed April 5, 2022 is granted. It is further
ORDERED that respondent's First Amendment to Answer, is filed the service date of this Order.