Opinion
6334-23
03-22-2024
KEPSNY PIERRE JULES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court is respondent's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), filed January 17, 2024. Therein, respondent requests that the affirmative allegations set out in respondent's Answer, filed November 27, 2023, be deemed admitted.
By Order served January 18, 2024, the Court directed petitioner to file a reply, if any, to the affirmative allegations in respondent's Answer. The Order informed petitioner that failure to file such a reply may result in the granting of respondent's above-referenced Motion and the deemed admission of the affirmative allegations for purposes of this case. To date, petitioner has failed to file a reply.
Upon due consideration and for cause, it is
ORDERED that the time within which petitioner shall file a reply, if any, to the affirmative allegations in respondent's Answer is hereby extended to April 24, 2024. In accordance with Rule 37(b) of the Tax Court Rules of Practice and Procedure, any such reply shall contain a specific admission, denial, or claim of lack of information with respect to each of the affirmative allegations. Failure to file such a reply may result in the granting of respondent's above-referenced Motion and the deemed admission of the affirmative allegations for purposes of this case. It is further
ORDERED that, together with this Order, the Clerk of the Court shall serve on petitioner copies of (1) respondent's Answer, filed November 27, 2023, (2) respondent's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), filed January 17, 2024, and (3) the Court's Order served January 18, 2024.