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Diaz v. Comm'r of Internal Revenue

United States Tax Court
Nov 28, 2022
No. 10295-22 (U.S.T.C. Nov. 28, 2022)

Opinion

10295-22

11-28-2022

ARNALDO DIAZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 21, 2022, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), requesting that the affirmative allegations set forth in paragraphs 8(a) - (1) of the Answer, filed August 25, 2022, be deemed admitted. When, as here, respondent in his Answer has made affirmative allegations on which respondent has the burden of proof, Rule 37(a) and (b), Tax Court Rules of Practice and Procedure, provides that petitioners shall have the opportunity to file a Reply. In view of respondent's above-referenced motion, we will direct petitioner to file a Reply to respondent's Answer. In relevant part, Rule 37(b) states:

That reply, in response to each of respondent's material allegations and the facts in support thereof in such answer shall contain a specific admission or denial; however, if the petitioner shall be without knowledge or information sufficient to form a belief as to the truth of an allegation, then the petitioner shall so state, and such statement shall have the effect of a denial. In addition, the reply shall contain a clear and concise statement of every ground, together with the facts in support thereof, on which the petitioner relies affirmatively or in avoidance of any matter in the answer on which the Commissioner has the burden of proof.

Upon due consideration of the foregoing, it is

ORDERED that, on or before January 17, 2023, petitioner shall file a Reply to the affirmative allegations in paragraph 8(a) - (1) 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 petitioner does 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.


Summaries of

Diaz v. Comm'r of Internal Revenue

United States Tax Court
Nov 28, 2022
No. 10295-22 (U.S.T.C. Nov. 28, 2022)
Case details for

Diaz v. Comm'r of Internal Revenue

Case Details

Full title:ARNALDO DIAZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 28, 2022

Citations

No. 10295-22 (U.S.T.C. Nov. 28, 2022)