Opinion
4443-24L
09-30-2024
RICK JAMES DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 21, 2024, respondent filed in the above-docketed matter a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) of the Tax Court Rules of Practice and Procedure. By Orders served July 1 and 23, 2024, the Court afforded petitioner an opportunity to file the delinquent reply to respondent's answer on or before September 9, 2024. The Order advised petitioner that respondent's motion would be denied if such reply as required by Rule 37(a) and (b) was filed and that the motion would be granted if such reply was not filed as directed. No reply has been received from petitioner. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced June 21, 2024, motion is granted, and the allegations set forth in paragraph 9 of respondent's answer are hereby deemed admitted.