Licata v. Comm'r of Internal Revenue

Full title: ANTHONY LICATA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 15, 2023

No. 9761-23 (U.S.T.C. Dec. 15, 2023)

Opinion

9761-23

12-15-2023

ANTHONY LICATA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of respondent's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), filed December 13, 2023, it is

ORDERED that, on or before January 29, 2024, petitioner shall file a reply to the affirmative allegations set out in paragraphs 7(a) through 7(aaa) of respondent's First Amended Answer, filed September 15, 2023. In accordance with Rule 37(b) of the Tax Court Rules of Practice and Procedure, any such reply shall contain a specific admission, denial, or claim of lack of information with respect to each of the affirmative allegations. Failure to file such a reply may result in the granting of respondent's above-referenced Motion and the deemed admission of the affirmative allegations for purposes of this case.