Opinion
12155-23
04-05-2024
PEGGY W. ROYSTER & EARL R. ROYSTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 2, 2024, petitioner filed as a First Amended Petition (petitioner's Motion) a Petitioners' Motion for Leave to Amend Their Petition with an Amended Petition attached as an exhibit. Petitioner's Motion is improper.
In relevant part, Rule 41(a) of the Tax Court Rules of Practice and Procedure provides: "A motion for leave to amend a pleading shall state the reasons for the amendment and shall be accompanied by the proposed amendment. The proposed amendment to the pleading must be separately set forth and must comply with the requirements of Rule 23 regarding form and style of papers filed with the Court." Stated otherwise, the proposed amended petition should be set forth in a separate document and lodged, not filed, at the same time that a motion for leave to file an amended petition is filed.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced First Amended Petition is deemed stricken from the Court's record in this case.