Opinion
22549-21
01-19-2022
Ganiyu O. Obanigba & Bucky Obasa Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 28, 2021, respondent filed his answer to the petition. On January 14, 2022, respondent filed a motion for entry of order that undenied allegations be deemed admitted pursuant to Rule 37(c). On January 17, 2022, petitioners filed a motion for leave to file out of time reply to answer and concurrently lodged their reply to answer.
Upon due consideration, it is
ORDERED that petitioners' above-referenced motion is granted and the reply to answer, lodged January 17, 2022, shall be filed as of the date this Order is issued. It is further
ORDERED that respondent's above-referenced motion is denied. 1