Opinion
3262-23
10-18-2023
DEBRA SPEYER & BENJAMIN HOFFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge.
This case is currently set for trial at the Court's January 29, 2024, Miami, Florida trial session. On September 12, 2023, petitioner, Debra Speyer, filed an Entry of Appearance as counsel in this case, Second Amendment to Petition, Pretrial Memorandum, Memorandum in Support of Pretrial Memorandum, and Certificates of Service for each filing.
Petitioners' Second Amendment to Petition alleges that the tax year before the Court is 2020 not 2022 as listed in the original Petition. Respondent's Answer also alleges the tax year in issue is 2020. The Second Amendment to Petition was incorrectly titled. Petitioners' Pretrial Memorandum and the Memorandum in Support of Pretrial Memorandum appear to be in the nature of evidence. Upon due consideration and for cause, it is hereby
ORDERED that petitioners' Second Amendment to Petition, filed September 12, 2023, is retitled petitioners' "First Amendment to Petition", and the corresponding Certificate of Service of Second Amendment to Petition 09-12- 2023 is retitled "Certificate of Service of First Amendment to Petition 09-12- 2023". It is further
ORDERED that petitioners' Pretrial Memorandum, the corresponding Certificate of Service of Pretrial Memorandum 09-12-2023, and Memorandum in Support of Pretrial Memorandum, all filed September 12, 2023, are stricken from the record and made not viewable.
General information concerning the litigation of a Tax Court case is available in the TaxpayerInformationsectionoftheCourt'swebsiteatwww.ustaxcourt.gov.