Opinion
13199-22
11-14-2022
ALI R. KHODADAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 21, 2022, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c). By Order dated September 23, 2022, the Court directed petitioner, who is represented by counsel, to file a reply to respondent's Answer on or before November 4, 2022. 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.