Opinion
440-22S
03-11-2022
ORDER
Maurice B. Foley Chief Judge.
On March 4, 2022, petitioner filed in the above docked matter a Motion for Leave To File First Amended Petition and simultaneously lodged therewith the corresponding First Amended Petition. The motion advised as to the issuance of a second notice of deficiency for the underlying 2018 taxable year after the filing of the petition herein.
The premises considered, it is
ORDERED that on or before March 30, 2022, respondent shall file a response to petitioner's just-referenced motion, explaining the discrepancy concerning the notices for 2018.