Opinion
16277-16L
01-24-2023
KEVIN J. MIRCH & MARIE C. MIRCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On December 15, 2022, the Commissioner filed a status report containing responses to petitioners Kevin J. and Marie C. Mirch's first requests for admissions. A request for admissions may, without leave of the Court, be served by any party to a pending case. Rule 90(b), Tax Court Rule of Practice and Procedure. Furthermore, the party making the request shall simultaneously serve a copy thereof on the other party and file the original with proof of service with the Court. Id. The Mirches failed to file the first request for admissions and proof of service with the Court, and therefore the Commissioner had no obligation to file a response. Premises considered, it is
ORDERED that the Court will take no action with respect to the information contained in the Commissioner's status report, filed December 15, 2022.