Opinion
12709-20
05-16-2023
JOHN DAVID BLACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 29, 2022, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c). By Order dated March 2, 2023, the Court directed petitioner to file a reply to respondent's Answer on or before April 17, 2023. No reply has been received from petitioner.
Accordingly, it is
ORDERED that respondent's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) is granted and undenied allegations in the Answer are deemed admitted. See Rule 37(c), Tax Court Rules of Practice and Procedure.