Opinion
24068-22
06-20-2023
ALBERT S.N. HEE & WENDY R. HEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioners failed to file a Reply as required by the Tax Court Rules of Practice and Procedure and as directed by Order of the Court. Accordingly, on May 19, 2023, respondent's Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c) was granted; the affirmative allegations set forth in the Answer as amended were deemed admitted for the purposes of this case.
On May 30, 2023, the Court received from petitioners a document titled "Opposition to Respondent's Motion for Entry of Order" and filed it as petitioners' Motion for Extension of Time to File Opposition to Respondent's Motion for Entry of Order that Undenied Allegations in Answer Be Deemed Admitted. Petitioners are reminded that Waimana Enterprises, Inc. is not a party to this case, and that the Tax Court is neither part of the IRS nor the Department of Justice.
Upon due consideration, it is
ORDERED that the Court will hereby recharacterize petitioners' pending motion as a motion to vacate the Court's Order issued May 19, 2023. It is further
ORDERED that petitioners shall, on or before July 11, 2023, file a reply to respondent's Answer as amended. Any such reply shall comply with Rule 37(b) of the Tax Court Rules of Practice and Procedure. The Court advises that petitioners' above-referenced motion will be denied if such a reply not filed as directed, and all of the affirmative allegations set forth in the Answer as amended will remain deemed admitted for the purposes of this case.
Petitioners' motion will be held in abeyance.