Opinion
24668-21L
03-27-2023
NANCY JOAN AGNEW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 3, 2023, 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 9, 2023, the Court afforded petitioner an opportunity to file the delinquent reply to respondent's answer on or before January 30, 2023. 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. No reply has been received from petitioner. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced January 3, 2023, motion is granted in that the allegations set forth in paragraph 8 of respondent's answer are hereby deemed admitted.