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Amanda Iris Gluck Irrevocable Tr. v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 23510-22L (U.S.T.C. Mar. 20, 2023)

Opinion

23510-22L

03-20-2023

AMANDA IRIS GLUCK IRREVOCABLE TRUST, ADAM ROMAN, TRUSTEE Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge.

Petitioner petitioned this Court on November 4, 2022. On December 23, 2022, respondent filed an Answer. In paragraph 16 of the Answer respondent makes a number of affirmative allegations relating to his contention that the Petition in this case "was filed late or outside of the 30-day statutory period identified in I.R.C. § 6330(d) for an appeal to the Tax Court." Petitioner has yet to file a reply to the Answer.

Where a taxpayer does not file a reply within 45 days of service of the answer, any "affirmative allegations in the answer will be deemed denied" unless the Commissioner files a timely motion requesting that "specified allegations in the answer be deemed admitted." Tax Court Rule 37(c). A Rule 37(c) motion "may be granted unless the required reply is filed within the time directed by the Court." Ibid.

On March 16, 2023, respondent timely filed a Rule 37(c) Motion, requesting entry of an order that the affirmative allegations set forth in paragraph 16 of the Answer be deemed admitted. We will direct petitioner to file, by April 18, 2023, a Reply to the Answer.

Upon due consideration, it is

ORDERED that, on or before April 18, 2023, petitioner shall file a Reply to the Answer. In its Reply petitioner shall not only address the affirmative allegations set forth in the Answer, but also shall plead any allegations relevant in determining whether equitable tolling would apply if the Petition is found to have been filed late. See Boechler, P.C. v. Commissioner, 142 S.Ct. 1493, 1501 (2022) (holding that the untimely filing of a petition in a collection due process case is not a jurisdictional defect and may be subject to equitable tolling).


Summaries of

Amanda Iris Gluck Irrevocable Tr. v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 23510-22L (U.S.T.C. Mar. 20, 2023)
Case details for

Amanda Iris Gluck Irrevocable Tr. v. Comm'r of Internal Revenue

Case Details

Full title:AMANDA IRIS GLUCK IRREVOCABLE TRUST, ADAM ROMAN, TRUSTEE Petitioner v…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 23510-22L (U.S.T.C. Mar. 20, 2023)