Opinion
445-23
04-24-2023
PETER BENSON & KATIE BENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 14, 2023, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), requesting that the affirmative allegations set forth in paragraph 8 (including subparts (a) through (www)) of the Answer, filed February 17, 2023, be deemed admitted. When, as here, respondent in his Answer has made affirmative allegations on which respondent has the burden of proof, Rule 37(a) and (b), Tax Court Rules of Practice and Procedure, provides that petitioners shall have the opportunity to file a Reply.
Upon due consideration of the foregoing, it is
ORDERED that, on or before June 2, 2023, petitioners shall file a Reply to the affirmative allegations in paragraph 8 (including subparts (a) through (www)) of respondent's Answer, pursuant to Rule 37(a) and (b), Tax Court Rules of Practice and Procedure (which are available under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov). If petitioners do not file a Reply as directed herein, the Court will grant respondent's above-referenced motion and pursuant to Rule 37(c) deem admitted for purposes of this case the affirmative allegations set forth respondent's Answer.