Opinion
24895-22
04-18-2023
DANIELLE BITON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 7, 2022, petitioner filed the petition to commence this case. On March 28, 2023, petitioner filed a First Amended Petition. On April 5, 2023, without asking leave of the Court or indicating that she had the written consent of respondent, petitioner filed a Second Amended Petition. The Court will strike petitioner's Second Amended Petition from the record in this case, as petitioner is permitted to file only one amended petition before a responsive pleading is served as a matter of course. See Rule 41(a), Tax Court Rules of Practice and Procedure.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Second Amended Petition is deemed stricken from the Court's record in this case.