Opinion
35397-21S
06-01-2022
KYLE L. ENGEL & JILL ENGEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 23, 2022, petitioners filed electronically a Reply to Answer. However, pursuant to Rule 173(c) of the Tax Court Rules of Practice and Procedure, a reply to answer shall not be filed in small tax "S" cases unless directed by the Court. The Court has not ordered the filing of such a reply in this case.
Upon due consideration, it is
ORDERED that petitioners' Reply to Answer, filed February 23, 2022, is hereby deemed stricken from the Court's record in this case.