Opinion
12525-23
11-21-2023
HANNAH M. HOLLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 29, 2023, respondent filed his Answer, which included affirmative allegations. Petitioner has not filed a Reply to respondent's Answer nor is petitioner required to do so under Rule 37, Tax Court Rules of Practice and Procedure. However, on November 20, 2023, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), requesting that the undenied affirmative allegations set forth in paragraph 7 (including subparts) of the Answer be deemed admitted.
Rule 37(c), Tax Court Rules of Practice and Procedure provides in relevant part: "Where a reply is not filed, the affirmative allegations in the answer will be deemed denied unless the Commissioner, within 45 days after expiration of the time for filing the reply, files a motion that specified allegations in the answer be deemed admitted. That motion may be granted unless the required reply is filed within the time directed by the Court." Respondent's above-referenced motion was filed within the required time period. Therefore, the Court will direct petitioner to file a Reply to Answer. In relevant part, Rule 37(b) states:
That reply, in response to each of respondent's material allegations and the facts in support thereof in such answer shall contain a specific admission or denial; however, if the petitioner shall be without knowledge or information sufficient to form a belief as to the truth of an allegation, then the petitioner shall so state, and such statement shall have the effect of a denial. In addition, the reply shall contain a clear and concise statement of every ground, together with the facts in support thereof, on which the petitioner relies affirmatively or in avoidance of any matter in the answer on which the Commissioner has the burden of proof.
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 8, 2024, petitioner shall file a Reply to the affirmative allegations set forth in paragraph 7 (including subparts) of respondent's Answer, pursuant to Rule 37(a) and (b). If petitioner does not file a Reply as directed herein, the Court will grant respondent's above-referenced motion and pursuant to Rule 37(c) deem admitted for purposes of this case the affirmative allegations set forth in respondent's Answer.