Opinion
17512-21S
08-11-2022
CHRISTINE HANSEN & JAMES BOTTOMLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 3, 2021, 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 November 3, 2021, is hereby deemed stricken from the Court's record in this case.