Opinion
22623-21
06-02-2022
FRANCISCO A. GOMEZ REYES & BRIANNA S. KELLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 28, 2022, 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 March 30, 2022, the Court afforded petitioners an opportunity to file the delinquent reply to respondent's answer on or before April 26, 2022. The Order advised petitioners that respondent's motion would be denied if such reply as required by Rule 37(a) and (b) was filed and that the motion would be granted if such reply was not filed as directed. Petitioners so filed a reply (albeit in substantively duplicative copies) on April 25, 2022.
Accordingly, the premises considered, it is
ORDERED that the copy of petitioners' reply filed April 25, 2022, at Docket Entry #14 shall be deemed stricken from the Court's record in this case. It is further
ORDERED that respondent's just-referenced March 28, 2022, motion is denied.