Opinion
11959-21
01-13-2022
Darrel L. Berry & Georgia M. Berry Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge.
This case is on the Court's April 4, 2022 trial calendar for Memphis, Tennessee. On January 12, 2022, respondent moved under Tax Court Rule 37(c) that the undenied allegations in respondent's October 19, 2021 answer be deemed admitted. Pursuant to Rule 37, petitioners have 45 days from the date of service of the answer within which to file a reply. It is therefore
ORDERED that the time under Rule 37 for petitioners to file a reply is extended, and petitioners are to file, on or before February 4, 2022, a reply as required by Rule 37(a) and (b). If petitioners fail to do so, the Court may grant respondent's motion, and the undenied allegations in the answer will be deemed admitted.