Opinion
7927-22
01-20-2023
PETER GRUBBS & BROWYNE DE WITT GRUBBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 31, 2022, petitioners filed the petition. On June 10, 2022, respondent filed the Answer, in which respondent made affirmative allegations. On August 18, 2022, respondent filed a Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c). On September 13, 2022, respondent filed a Supplement to his Motion. By Order served September 14, 2022, the Court directed petitioners to file a Reply. On September 15, 2022, petitioners filed a Letter dated September 6, 2022. On September 23, 2022, petitioners filed a Letter dated September 20, 2022. On December 21, 2022, petitioners filed a Letter dated December 13, 2022. Petitioners have failed to file a Reply in accordance with Rule 37.
Upon due consideration, it is
ORDERED that the time within which petitioners shall file a Reply is extended to February 10, 2023. If petitioners fail to file a Reply in accordance with Rule 37 by February 10, 2023, the Court may grant respondent's motion, as supplemented, and deem the affirmative allegations in the Answer admitted by petitioners.