Opinion
22092-21
04-22-2022
CARMELLA DAVANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On June 14, 2021, petitioner filed the petition and it was served on September 10, 2021. On December 28, 2021, respondent filed the answer. The filing was not filed within the time prescribed by Rule 36(a), Tax Court Rules of Practice and Procedure, and was not accompanied by a motion for leave to file out of time.
Accordingly, it is
ORDERED that respondent's Answer, filed December 28, 2021, is deemed stricken from the Court's record.