Opinion
20177-22SL
02-14-2023
ANDREW L. BOLAM & KELLY BOLAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 1, 2022, respondent filed a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c).
Upon due consideration, it is
ORDERED that, on or before March 7, 2023, petitioners shall file a Reply as required by Rule 37(a) and (b), Tax Court Rules of Practice and Procedure. If petitioners do not file a reply as directed herein, the Court will grant respondent's motion and deem admitted for purposes of this case the affirmative allegations set forth in the Answer.