Opinion
235-24
07-01-2024
RODOLFO JAMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 22, 2024, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c). By Order dated April 24, 2024, the Court directed petitioner to file a Reply to the affirmative allegations in respondent's Answer on or before June 10, 2024. No Reply has been received from petitioner.
Accordingly, it is
ORDERED that respondent's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) is granted and undenied allegations in the Answer are deemed admitted. See Rule 37(c), Tax Court Rules of Practice and Procedure.