Opinion
7103-21
10-14-2021
ORDER
Maurice B. Foley, Chief Judge
On October 8, 2021, 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.
Upon due consideration, it is
ORDERED that, on or before November 8, 2021, petitioner shall file a reply, if any, to the answer in accordance with Rule 37(a) and (b) of this Court's Rules. The Court advises that respondent's just-referenced motion will be denied if such reply is filed as directed. Conversely, the motion will be granted if such reply is not filed as directed, thereby deeming admitted for purposes of this case the affirmative allegations set forth in the answer.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
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