Opinion
15379-23
04-16-2024
RANDALL K. BUCHANAN & LEANNE L. BUCHANAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 12, 2024, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), requesting that the undenied affirmative allegations set forth in paragraphs 8 through 34 (including subparts) of the Answer, filed January 24, 2024, be deemed admitted.
Under Rule 37(a), Tax Court Rules of Practice and Procedure, a petitioner may file a Reply to affirmative allegations contained in respondent's Answer within 45 days of the service of the Answer. Rule 37(c) further provides that if a petitioner does not file a Reply to the affirmative allegations, those affirmative allegations are deemed denied unless, within 45 days of the expiration of the time to file a Reply, respondent files a motion that specified allegations in the Answer be deemed admitted. When a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) is timely filed, the Court will provide an opportunity for a petitioner to file a Reply to the affirmative allegations in the Answer. If no Reply is filed as directed by the Court, the Court may grant the motion and deem admitted the undenied affirmative allegations.
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 30, 2024, petitioners shall file a Reply to the affirmative allegations in paragraphs 8 through 34 (including subparts) 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 in respondent's Answer.