Opinion
20483-21
01-07-2022
Chris A. Abelson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 4, 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 dated January 5, 2022, the Court afforded petitioner an opportunity to file the delinquent reply to respondent's answer on or before January 26, 2022. The Order advised petitioner 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. Petitioner so filed a reply on January 6, 2022. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced January 4, 2022, motion is denied.