Opinion
31958-21S
01-26-2022
Antonio Fominaya Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on November 29, 2021. Among other things, petitioner elected to have this case conducted under the Court's small tax case procedures. On January 24, 2022, respondent filed his Answer to the petition. On January 24, 2022, petitioner filed a Reply to Answer.
In pertinent part, Tax Court Rule 173(c), which relates to proceedings conducted as small Tax Court cases, provides that "A reply to the answer shall not be filed unless the Court otherwise directs. * * * In the absence of a requirement of a reply, the provisions of the second sentence of Rule 37(c) shall not apply and the affirmative allegations of the answer shall be deemed denied."
In view of the foregoing it is
ORDERED that petitioner's Reply to Answer filed January 24, 2022, is stricken from the Court's record in this case. 1