Opinion
18491-22
08-28-2023
KENT MYRON CRAWFORD & PAULA J. CRAWFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 14, 2023, respondent filed in the above-docketed matter a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) of the Tax Court Rules of Practice and Procedure. By Order served June 14, 2023, the Court afforded petitioners an opportunity to file the delinquent reply to respondent's answer on or before July 12, 2023. The Order advised petitioners that respondent's motion would be denied if such reply as required by Rule 37(a) and (b) was filed and that the motion would be granted if such reply was not filed as directed. No reply has been received from petitioners. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced June 14, 2023, motion is granted, and the allegations set forth in paragraphs 9 and 10 of respondent's answer are hereby deemed admitted.