Opinion
9435-22L
11-28-2022
WILLIAM MCCARTHY, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 16, 2022, respondent filed his Answer to the petition. Respondent's Answer included affirmative allegations concerning the timeliness of the petition in this case. Petitioner did not file a Reply to the affirmative allegations in respondent's Answer.
On August 8, 2022, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) (respondent's motion). By Order served August 19, 2022, the Court directed petitioner to file a Reply to the affirmative allegations in respondent's Answer. No response was received from petitioner. Accordingly, by Order served November 8, 2022, the Court granted respondent's motion and deemed admitted the undenied allegations in respondent's Answer. On November 16, 2022, respondent filed a Motion for Judgment on the Pleadings.
On November 18, 2022, petitioner filed a Letter. In that letter, petitioner explains that he has been affected by two hurricanes in the past two months and did not receive the Court's Order directing him to file a Reply to the affirmative allegations in respondent's Answer. Petitioner requests an opportunity to file a Reply to respondent's Answer. Petitioner's Letter also suggests that petitioner is requesting that the Court's Order granting respondent's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) be vacated.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Letter, filed November 18, 2022, is recharacterized as a Motion to Vacate. It is further
ORDERED that, on or before December 14, 2022, respondent shall file a response, if any, to petitioner's Motion to Vacate. Failure to file a response may result in the granting of petitioner's motion. The Court will hold in abeyance respondent's Motion for Judgment on the Pleadings pending further direction by the Court.