Opinion
9435-22L
09-21-2023
WILLIAM MCCARTHY, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
On May 23, 2023, the Court denied Mr. McCarthy's November 18, 2022, Motion to Vacate the Court's November 8, 2022, Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c) on the basis that Mr. McCarthy failed to file a Reply to the Commissioner's Answer. On August 7, 2023, the Court served Mr. McCarthy's correspondence received May 5, 2023, disputing the affirmative allegations raised in the Commissioner's Answer. Consequently, we will vacate our May 23, 2023, Order denying Mr. McCarthy's Motion to Vacate.
In view of the foregoing and for cause, it is
ORDERED that the Court's Order served May 23, 2023, denying Mr. McCarthy's Motion to Vacate, is vacated. It is further
ORDERED that Mr. McCarthy's Motion to Vacate, filed November 18, 2022, is taken under advisement. It is further
ORDERED that Mr. McCarthy's correspondence received May 5, 2023, is recharacterized as Petitioner's Reply to Answer. It is further
ORDERED that, on or before October 6, 2023, the Commissioner shall file a Response to Mr. McCarthy's Reply to Answer. It is further
ORDERED that, on or before October 27, 2023, Mr. McCarthy shall file a Response to the Commissioner's Motion for Judgment on the Pleadings, filed November 16, 2022.