Opinion
10378-23
01-04-2024
JOHN CORIGLIANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 6, 2023, respondent filed a Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c). On December 27, 2023, the Court received and filed a document designated by petitioner as a Letter. Petitioner's Letter is more in the nature of a Reply to Answer.
Upon due consideration of the above, it is
ORDERED that petitioner's above-referenced Letter is recharacterized as a Reply to Answer. It is further
ORDERED that respondent's above-referenced Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) is denied.