Opinion
549-23
03-24-2023
MELANIE CHRISTINE TILLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition to commence this case was filed on January 23, 2023. Respondent filed and served his Answer to the petition on March 21, 2023. On March 22, 2023, petitioner filed a First Amendment to Petition. Because a responsive pleading to the petition, respondent's Answer, had been served, petitioner's First Amendment to Petition is not proper. Petitioner neither filed a proper Motion for Leave to File First Amendment to Petition nor indicated that respondent gave his written consent to petitioner's filing of the amendment to the petition. See Rule 41(a), Tax Court Rules of Practice and Procedure.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's First Amendment to Petition is recharacterized as a Motion for Leave to File First Amendment to Petition (Embodying Amendment to Petition). It is further
ORDERED that petitioner's above-referenced motion is granted.