Opinion
25162-21S
04-01-2022
LISA A. SPRUCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
On July 12, 2021, petitioner filed the petition. On November 19, 2021, respondent filed an Answer. On December 3, 2021, petitioner filed a Second Amended Petition. The Second Amended Petition was not filed within the time prescribed by Rule 41(a), Tax Court Rules of Practice and Procedure, and was not accompanied by a motion for leave to file out of time.
Accordingly, it is
ORDERED that petitioner's Second Amended Petition, filed December 3, 2021, is deemed stricken from the Court's record.
Petitioner is advised that if she is seeking to add Frank R. Spruck, III, to this case, Mr. Spruck should mail the Court a ratification of petition with his original signature preferably in blue ink.