Opinion
14957-22
03-31-2023
PAUL HARVEY BOONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
Pending before the Court is respondent's Motion for Leave to File Motion for Entry of Order That Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c) (motion for leave), filed December 8, 2022, an d a concurrently lodged Motion for Entry of Order That Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c) (lodged motion). By order served February 15, 2023, this case was assigned to the undersigned for disposition of respondent's motion for leave.
In the motion for leave respondent asserted that he timely filed an Answer, which contained affirmative allegations and that petitioner did not file a reply within the time prescribed. In the lodged motion respondent states "that the undenied allegations of fact set forth in paragraphs thirteen through fourteen and their subparagraphs" should be deemed admitted. The Court is unable to identify paragraphs 13 and 14 in respondent's Answer. Respondent further asserted that granting the motion for leave and filing the lodged motion would encourage petitioner to file a reply to the affirmative allegations present in respondent's Answer.
On February 22, 2023, the Court directed petitioner to file an objection, if any, to respondent's motion by March 27, 2023. On March 24, 2023, petitioner filed a document that the Court characterized as an Objection to Motion for Leave to File Out of Time Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c) (objection). Upon review of petitioner's objection, it appears to effectively reply to the affirmative statements in respondent's Answer. Accordingly, the Court will deny respondent's motion for leave.
Upon due consideration, it is
ORDERED that respondent's Motion for Leave to File Motion for Entry of Order That Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c), filed December 8, 2022, is denied.