Leonard v. Comm'r of Internal Revenue

Full title: MARK LEONARD & DAWN LEONARD, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jul 10, 2023

No. 26819-22L (U.S.T.C. Jul. 10, 2023)

Opinion

26819-22L

07-10-2023

MARK LEONARD & DAWN LEONARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On July 6, 2023, 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 1 through 10 of the First Amendment to Answer, filed May 4, 2023, be deemed admitted. When, 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 petitioners shall have the opportunity to file a Reply. In relevant part, Rule 37(b) states:

That reply, in response to each of respondent's material allegations and the facts in support thereof in such answer 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 July 31, 2023, petitioners shall file a Reply to the affirmative allegations in paragraphs 1 through 10 of respondent's First Amendment to 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 paragraphs 1 through 10 of respondent's First Amendment to Answer.