Opinion
15402-22
04-04-2023
EDWARD KHALILY CHARITABLE REMAINDER UNITRUST, EDWARD KHALILY, TRUSTEE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On December 8, 2022, respondent filed a Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c), in which respondent asserts, "In the absence of the filing of the required Reply, the case may not be deemed at issue under the provisions of T.C. Rule 38 until the entry of an order under T.C. Rule 37(c), as herein requested."
On February 16, 2023, petitioner filed a Reply to Answer.
Rule 37(c), Tax Court Rules of Practice and Procedure, states in pertinent part, "Where a reply is not filed, the affirmative allegation set out in the answer will be deemed denied unless the Commissioner, within 45 days after the expiration of the time for filing the reply, files a motion that specified allegations in the answer be deemed admitted."
Rule 38, Tax Court Rules of Practice and Procedure, states in pertinent part, "A case shall be deemed at issue upon the filing of the answer, unless a reply is required under Rule 37(c), in which event it shall be deemed at issue upon the filing of a reply or the entry of an order disposing of a motion under Rule 37(c) or the expiration of the period specified in Rule 37(c) in case the Commissioner fails to move."
Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c), filed December 8, 2022, is denied.