Opinion
12709-20
03-02-2023
JOHN DAVID BLACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), filed August 29, 2022, and respondent's Status Report, filed February 21, 2023, informing the Court that petitioner's bankruptcy case has been dismissed and closed, it is
ORDERED that the stay of proceedings in this case is lifted. It is further
ORDERED that, on or before April 17, 2023, petitioner shall file a Reply to the affirmative allegations in paragraph 8 (including subparts) of respondent's First Amended 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 petitioner does 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 in paragraph 8 (including subparts).