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Vergara v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 13502-22 (U.S.T.C. Mar. 10, 2023)

Opinion

13502-22

03-10-2023

SANDY VERGARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

The petition in this case was filed on June 15, 2022. Petitioner filed a First Amended Petition on August 14, 2022. On September 23, 2022, petitioner filed a Second Amended Petition and a First Supplement to Second Amended Petition. On November 14, 2022, respondent filed an Answer to Amended Petition.

On February 6, 2023, petitioner filed a Motion for Leave to File Answer and lodged therewith an Answer. However, further review indicates that petitioner's Motion for Leave to File Answer appears to be more akin to a Motion for Leave to File Out of Time Reply and petitioner's Answer appears to be more akin to a Reply.

Upon due consideration, it is

ORDERED that petitioner's Motion for Leave to File Answer, filed February 6, 2023, is recharacterized as petitioner's Motion for Leave to File Out of Time Reply. It is further

ORDERED that petitioner's Answer, lodged February 6, 2023, is recharacterized as petitioner's Reply. It is further

ORDERED that petitioner's motion for leave, filed February 6, 2023, is granted and the Clerk of the Court shall file as of the date of this Order the Reply lodged by petitioner.


Summaries of

Vergara v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 13502-22 (U.S.T.C. Mar. 10, 2023)
Case details for

Vergara v. Comm'r of Internal Revenue

Case Details

Full title:SANDY VERGARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 13502-22 (U.S.T.C. Mar. 10, 2023)