Opinion
13321-20
12-08-2023
MATTHEW M. HUTCHINGS & SHARI L. HUTCHINGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
Pending before the Court is the Commissioner's Motion for Summary Judgment filed November 8, 2023, which the Hutchings oppose. The Motion relies, at least in part, on several statements deemed admitted under Rule 90(c). The Commissioner filed his First Request for Admissions on November 8, 2022, to which the Hutchings did not file a response. Because the Hutchings did not file a response, by operation of Rule 90(c), the statements in First Request for Admissions are deemed admitted.
A party may move to withdraw or modify admissions. Rule 90(f). But the Hutchings have made no such motion. Therefore, it is
ORDERED that the Hutchings shall file any motion to withdraw or modify any or all of the matters deemed admitted by December 18, 2023. Any such motion shall specifically address each admission set forth in the Commissioner's First Request for Admissions. It is further
ORDERED that the standing pretrial order remains in full force and effect.