Opinion
2022-22
05-04-2022
SHEPARD V. SLOANE, DECEASED & NORMA A. SLOANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On January 19, 2022, petitioners filed the petition and it was served on February 25, 2022. On April 29, 2022, respondent filed the answer. The filing was not filed within the time prescribed by Rule 36(a), Tax Court Rules of Practice and Procedure, and was not accompanied by a motion for leave to file out of time.
Accordingly, it is
ORDERED that respondent's Answer, filed April 29, 2022, is deemed stricken from the Court's record.