Opinion
3367-24S
04-30-2024
BRIAN MARKELZ & ANA MARKELZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On April 20, 2024, petitioners filed electronically a Response to Answer. However, further review indicates that this filing appears to be more akin to a Reply to Answer.
Pursuant to Rule 173(c) of the Tax Court Rules of Practice and Procedure, a reply to answer shall not be filed in small tax "S" cases unless directed by the Court. The Court has not ordered the filing of such a reply in this case.
Upon due consideration, it is
ORDERED that petitioners' Response to Answer, filed April 20, 2024, is recharacterized as petitioners' Reply to Answer. It is further
ORDERED that petitioners' Reply to Answer, filed April 20, 2024, is deemed stricken from the Court's record in this case.