Opinion
4460-22
11-01-2023
LISA MARIE WALSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
On October 12, 2023, the Commissioner filed a Motion for Leave to File First Amendment to Answer (Motion) and lodged therewith his First Amendment to Answer. In his Motion, the Commissioner stated that he did not know whether Ms. Walsh objected to the Court granting the Motion.
This case was called from the calendar for the remote trial session of the Court on October 16, 2023, for cases where Los Angeles, California, was listed as the place of trial. Ms. Walsh and counsel for the Commissioner appeared and were heard. A trial was conducted on October 16, 2023. During the trial, the Court inquired whether Ms. Walsh objected to the Court granting the Motion, and Ms. Walsh stated that she does object.
Upon due consideration and for cause more fully appearing in the transcripts of the proceeding, it is
ORDERED that the Commissioner's Motion for Leave to File First Amendment to Answer, filed October 12, 2023, is taken under advisement. It is further
ORDERED that, on or before January 12, 2024, the parties shall file simultaneous opening briefs with the Court.