Opinion
9761-23
01-29-2024
ANTHONY LICATA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 13, 2023, respondent filed in the above-docketed matter a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) of the Tax Court Rules of Practice and Procedure. By Order issued December 15, 2023, the Court afforded petitioner an opportunity to file the delinquent reply to respondent's First Amended Answer on or before January 29, 2024. The Order advised petitioner that respondent's motion would be denied if such reply as required by Rule 37(a) and (b) was filed and that the motion would be granted if such reply was not filed as directed. Petitioner so filed a reply on January 25, 2024. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced December 13, 2023, motion is denied.