Opinion
1522-21S
01-20-2022
RACHEL E. YOUNG-WHALLEY & CHICODY R. MAYS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On January 13, 2022, petitioner Rachel E. Young-Whalley filed a First Amendment to Petition requesting innocent spouse relief under IRC § 6015. However, Ms. Young-Whalley has not complied with the requirements of Rule 41 of the Tax Court Rules of Practice and Procedure in that she did not first seek leave of Court by motion to amend her pleading, nor did she include an accompanying amendment to her petition.
In relevant part, Rule 41(a) of the Tax Court Rules of Practice and Procedure provides that "[a] party may amend a pleading once as a matter of course at any time before a responsive pleading is served." Once the opposing party files an answer, "a party may amend a pleading only by leave of Court or by written consent of the adverse party, and leave shall be given freely when justice so requires." Furthermore, a "motion for leave to amend a pleading shall state the reasons for the amendment and shall be accompanied by the proposed amendment. The amendment to the pleading shall not be incorporated into the motion but rather shall be separately set forth and consistent with the requirements of Rule 23 regarding form and style of papers filed with the Court."
Here, Ms. Young-Whalley failed to first seek leave of Court to file the First Amendment to Petition; therefore, her amendment violates Rule 41 and is due to be stricken from the record of this proceeding.
Upon due consideration, it is
ORDERED that the First Amendment to Petition filed on January 13, 2022, is hereby stricken from the Cout's record.
Ms. Young-Whalley is free to seek leave of Court, in accordance with Rule 41(a), and refile her amendment to the petition, accordingly, should she decide to pursue a claim for innocent spouse relief under IRC § 6015.