Opinion
473-24S
04-23-2024
YING L. LAI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 19, 2024, respondent filed in the above-docked matter a Motion for Leave to File Out of Time Notice of Filing of Petition and Right to Intervene and simultaneously lodged therewith the corresponding Notice of Filing of Petition and Right to Intervene, albeit without a certificate of service reflecting service on the non-requesting spouse. The motion explained that the Notice of Filing of Petition and Right to Intervene had not been filed as required by the Tax Court Rules of Practice and Procedure.
The premises considered, it is
ORDERED that respondent's just-referenced Motion for Leave To File Out of Time Notice of Filing of Petition and Right to Intervene, filed April 19, 2024, is granted. It is further
ORDERED that the Clerk of the Court shall file respondent's Notice of Filing of Petition and Right to Intervene, lodged April 19, 2024, as of the date of this Order is served. It is further
ORDRED that, on or before May 6, 2024, respondent shall file a First Amended Notice of Filing of Petition and Right to Intervene, appropriately dated and with completed certificate(s) of service reflecting proper service on both petitioner and the non-requesting spouse.