Opinion
26059-22
05-11-2023
LEONARDO R. SAAVEDRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 9, 2023, respondent filed (1) a Response to the Court's Order to Show Cause issued April 17, 2023; and (2) a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2019.
On May 9, 2023, petitioner filed (1) a Motion for Leave to File First Amended Petition; (2) an Affidavit of Leonardo R. Saavedra in Support of Motion for Leave to File First Amended Petition; (3) a Request for Place of Trial at Miami, Florida; (4) a Statement Taxpayer Identification Number; and (5) a Response to the Court's Order to Show Cause issued April 17, 2023.
Petitioner's Motion for Leave to File First Amended Petition is improper. In relevant part, Rule 41(a) of the Tax Court Rules of Practice and Procedure provides that "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 pleading 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 pleading is filed.
Furthermore, the above-described Request for Place of Trial is unnecessary as a Request for Place of Trial at Miami, Florida was previously filed by petitioner and the Statement of Taxpayer Identification Number, which includes sensitive taxpayer information, is not properly filed in the Court's public record.
Upon due consideration of the foregoing, it is
ORDERED petitioner's Motion for Leave to File First Amended Petition is denied without prejudice. It is further
ORDERED that, on or before June 2, 2023, petitioner may properly file a Motion for Leave to File First Amended Petition and contemporaneously lodge the proposed First Amended Petition as a separate document. The Court will hold in abeyance respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2019. It is further
ORDERED that the Request for Place of Trial, filed May 9, 2023, is stricken from the Court's record. It is further
ORDERED that the Statement Taxpayer Identification Number is stricken from the Court's record and shall be sealed from public view. Furthermore, that document shall not be inspected by any person or entity not a party to this case, except by an Order of the Court.