Opinion
4489-19W
12-27-2022
EVA MITICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern Judge
On January 5, 2022, respondent filed 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 (dkt. entry 44). Petitioner was ordered to respond on or before February 7, 2022, and failed to do so. On March 3, 2022, the Court granted respondent's Motion (dkt. entry 46). On May 5, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (dkt. entry 47). On November 28, 2022, petitioner filed a Motion to Set Aside Default and Memorandum of Points and Authorities (dkt. entry 48), along with a declaration of Eva Mitich (dkt. entry 49) and declaration of Glen Brush (dkt. entry 50). Pursuant to a teleconference with the parties on December 22, 2022, the Court will recharacterize docket entries 48 through 50, as petitioner's Motion to Vacate Court's March 3, 2022, Order, along with recharacterizing the declarations in support. Respondent stating no objection, the Court will grant the Motion. It is, therefore, ORDERED that petitioner shall on or before January 23, 2023, file a response to respondent's Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that the Clerk of the Court is directed to recharacterize docket entries 48 through 50 to read as follows: Motion to Vacate Court's March 3, 2022, Order (dkt. entry 48); Declaration of Eva Mitich in Support of Motion to Vacate Court's March 3, 2022, Order (dkt. entry 49); and Declaration of Glen Brush in Support of Motion to Vacate Court's March 3, 2022, Order (dkt. entry 50). It is further
ORDERED that, respondent stating no objection, petitioner's Motion to Vacate Court's March 3, 2022, Order is granted, in that the Court's March 3, 2022, Order granting respondent's January 5, 2022, Motion for Entry of Order that Undenied Allegations be Deemed Admitted is hereby vacated and set aside. It is further
ORDERED that time is extended for petitioner to respond, on or before January 23, 2023, to respondent's January 5, 2022, Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c).