Opinion
3366-23
08-18-2023
ORDER
Kathleen Kerrigan, Chief Judge.
On July 24, 2023, respondent filed in the above-docketed matter a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) of the Tax Court Rules of Practice and Procedure. By Order issued July 26, 2023, the Court afforded petitioner an opportunity to file the delinquent reply to respondent's Answer on or before August 16, 2023. The Order advised petitioner that respondent's Motion would be granted if such reply as required by Rule 37(a) and (b) was not filed as directed.
Petitioner filed a Reply on August 15, 2023.
Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced July 24, 2023, Motion is denied.