Opinion
32577-21
03-08-2023
MELISSA GASCA & ISAIAS GASCA SALAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 7, 2022, 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. A first supplement to the motion followed on August 15, 2022. By Order issued August 19, 2022, the Court afforded petitioners an opportunity to file the delinquent reply to respondent's answer on or before September 9, 2022. The Order advised petitioners 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. Petitioners so filed a reply on September 6, 2022. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced April 7, 2022, motion, as supplemented August 15, 2022, is denied.