Opinion
2514-24
11-12-2024
ERIC OWUSU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On November 8, 2024, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c). Therein, respondent requests that the affirmative allegations set out in respondent's First Amendment to Answer to Amended Petition, filed September 5, 2024, be deemed admitted.
Ordinarily, if a taxpayer does not file a reply, the affirmative allegations in the Commissioner's answer are deemed denied. See Rule 37(c), Tax Court Rules of Practice and Procedure. However, if the Commissioner files a motion requesting that specified affirmative allegations be deemed admitted, as he has here, that motion may be granted unless the taxpayer files the required reply within the time directed by the Court. Id. Accordingly, we inform petitioner that every affirmative allegation set out in respondent's First Amendment to Answer to Amended Petition that is not expressly admitted or denied by petitioner in a timely filed reply as set forth below may be deemed admitted for purposes of this case.
Upon due consideration, it is
ORDERED that, on or before December 30, 2024, petitioner shall file a reply, if any, to the affirmative allegations set out in respondent's First Amendment to Answer to Amended Petition. In accordance with Rule 37(b) of the Tax Court Rules of Practice and Procedure, any such reply shall contain a specific admission, denial, or claim of lack of information with respect to each of the affirmative allegations. Failure to file such a reply may result in the granting of respondent's above-referenced Motion and the deemed admission of the affirmative allegations for purposes of this case.