Opinion
16524-23S
01-23-2024
WILFRED A. MAKERE & LA'TANYA J. GREEN-MAKERE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 17, 2024, petitioners filed a Reply to Answer. However, unless the Court directs otherwise, a reply to answer is not to be filed in a case conducted under the Court's small tax case procedures. See Rule 173(c), Tax Court Rules of Practice and Procedure. Pursuant to petitioners' election in the Petition, this case is being conducted under the Court's small tax case procedures, and the Court has not directed petitioners to file a reply. Consequently, petitioners' filing is not permitted under our Rules.
Upon due consideration and for cause, it is
ORDERED that petitioners' Reply to Answer is hereby deemed stricken from the Court's record in this case.