Smith v. Comm'r of Internal Revenue

Full title: RODNEY SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 24, 2022

No. 12731-19L (U.S.T.C. Oct. 24, 2022)

Opinion

12731-19L

10-24-2022

RODNEY SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

JOSEPH W. NEGA, JUDGE

ORDER TO SHOW CAUSE

JOSEPH W. NEGA, JUDGE

This case is calendared for an in-person trial at the session of the Court scheduled to commence on November 28, 2022, in Detroit, Michigan.

On October 13, 2022, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f).

Upon due consideration and for cause, it is

ORDERED that, on or before November 14, 2022, petitioner shall file with the Court a response in compliance with the provisions of Rule 91(f)(2), showing cause why the matters set forth in respondent's proposed stipulation of facts should not be deemed admitted for purposes of the pending case. If no response is filed within the period specified above with respect to any matter or portion thereof, or if the response is evasive or not fairly directed to the proposed stipulation or portion thereof, that matter or portion thereof will be deemed stipulated for purposes of the pending case, and an Order will be entered accordingly, pursuant to Rule 91(f)(3). 1