Opinion
4716-24L
08-21-2024
EDUARDO LADLAD & NELIA LADLAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On August 16, 2024, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), requesting that the affirmative allegations set forth in paragraphs 8, 9, and associated subparagraphs therein, of the Answer, filed May 21, 2024, be deemed admitted.
Where, as here, respondent in his Answer has made affirmative allegations on which respondent has the burden of proof, Rule 37(a) and (b), Tax Court Rules of Practice and Procedure, provides that a petitioner shall have the opportunity to file a reply. In relevant part, Rule 37(b) states: "In response to each material allegation in the answer and the facts in support thereof on which the Commissioner has the burden of proof, the reply shall contain a specific admission or denial; however, if the petitioner shall be without knowledge or information sufficient to form a belief as to the truth of an allegation, then the petitioner shall so state, and such statement shall have the effect of a denial. In addition, the reply shall contain a clear and concise statement of every ground, together with the facts in support thereof, on which the petitioner relies affirmatively or in avoidance of any matter in the answer on which the Commissioner has the burden of proof."
Upon due consideration of the foregoing, it is
ORDERED that, on or before September 10, 2024, petitioners shall file a reply to the affirmative allegations in paragraphs 8, 9, and associated subparagraphs therein, of respondent's Answer, pursuant to Rule 37(a) and (b), Tax Court Rules of Practice and Procedure (which are available under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov). If petitioners do not file a reply as directed herein, the Court will grant respondent's above-referenced Motion and, pursuant to Rule 37(c), deem admitted for purposes of this case the affirmative allegations set forth in respondent's Answer.