Opinion
2601-22L
10-05-2022
MELISSA KAYE PEACOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge.
This case is set for trial at the Court's December 5, 2022, remote Standalone Trial Session.
On January 20, 2022, petitioner Melissa Kaye Peacock filed a petition commencing the above-docketed case.
On June 16, 2022, docket entry 10, respondent filed the Answer in this case. In the Answer, respondent affirmatively alleged that the petition in this case was filed outside of the 30-day statutory period described in I.R.C. § 6330(d)(1). Under the provisions of Tax Court Rule 37(a), the time for petitioner to file a reply to the Answer expired on July 31, 2022.
The Court will extend petitioner's time to file a reply to the Answer until November 3, 2022.
On August 26, 2022, docket entry 15, respondent filed a Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c). On August 31, 2022, docket entry 16, respondent filed a Status Report which includes account transcripts for the years at issue in this case, 2011, 2015, and 2018, attached thereto as Exhibit A, Exhibit B, and Exhibit C, respectively.
After due consideration, and for cause, it is
ORDERED that, on or before November 3, 2022, petitioner shall file a reply, if any, to the respondent's Answer, filed June 16, 2022, docket entry 10, in accordance with Rule 37(a) and (b) of the Tax Court's Rules of Practice and Procedure. The Court advises that the Motion will be granted if such reply is not filed as directed, thereby deeming admitted for purposes of this case the affirmative allegations set forth in the answer.