Opinion
9989-21S
02-03-2022
John A. Catania Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 14, 2021, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c). By Order dated November 22, 2021, the Court directed petitioner to file a reply to respondent's Answer on or before December 27, 2021. 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.