Opinion
13197-22
01-27-2023
ALI A. KHODADAD & JULIE R. KHODADAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 18, 2022, respondent filed a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c).
Upon due consideration, it is
ORDERED that, on or before February 17, 2023, petitioners shall file a Reply as required by Rule 37(a) and (b), Tax Court Rules of Practice and Procedure. If petitioners do not file a reply as directed herein, the Court will grant respondent's motion and deem admitted for purposes of this case the affirmative allegations set forth in the Answer.