Opinion
33045-21S
08-16-2024
MONIQUE E. FRANCO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Judge
On August 19, 2022, the Court granted the Commissioner's Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c), filed April 13, 2022, and the undenied allegations in the Answer were deemed admitted.
This case was called for trial at the March 13, 2023, Phoenix, Arizona Trial Session of the Court. Both parties appeared and were heard. During trial, the Commissioner made an oral Motion that all the undenied allegations made in the Answer, and previously admitted pursuant to the Court's August 19, 2022, Order, continue to be deemed admitted for purposes of this case. Ms. Franco was permitted to orally object to the Commissioner's oral Motion. On August 14, 2024, the Court vacated and set aside the August 19, 2022, Order.
Upon due consideration of the foregoing, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c), filed April 13, 2022, at docket index entry number 6, is denied. It is further
ORDERED that the Commissioner's above-referenced oral Motion is also denied.