Opinion
13189-23
01-09-2024
NORTHEAST ADVANCE TECHNOLOGIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 2, 2024, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), requesting that the undenied affirmative allegations set forth in paragraph 7 of the Answer, filed October 4, 2023, be deemed admitted.
Under Rule 37(a), Tax Court Rules of Practice and Procedure, petitioner may file a Reply to affirmative allegations contained in respondent's Answer within 45 days of the service of the Answer. Rule 37(c) further provides that if petitioner does not file a Reply to the affirmative allegations, those affirmative allegations are deemed denied unless, within 45 days of the expiration of the time to file a Reply, respondent files a motion that specified allegations in the Answer be deemed admitted. When a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) is timely filed, the Court will provide an opportunity for petitioner to file a Reply to the affirmative allegations in the Answer. If no Reply is filed as directed by the Court, the Court may grant the motion and deem admitted the undenied affirmative allegations.
Upon due consideration of the foregoing, it is
ORDERED that, on or before February 20, 2024, petitioner shall file a Reply to the affirmative allegations in paragraph 7 (including subparts) of respondent's Answer, pursuant to Rule 37(a) and (b), Tax Court Rules of Practice and Procedure (which are available under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov). If petitioner does not file a Reply as directed herein, the Court will grant respondent's above-referenced motion and pursuant to Rule 37(c) deem admitted for purposes of this case the affirmative allegations set forth in paragraph 8 of respondent's Answer.