Opinion
2601-22L
11-07-2022
MELISSA KAYE PEACOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
On August 26, 2022, respondent filed in the above-docketed matter a Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c). On September 6, 2022, the Court received petitioners' letter dated August 29, 2022, in which petitioners address the matters raised in respondent's Answer.
Accordingly, upon due consideration, it is
ORDERED that respondent's Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c) is denied. It is further
ORDERED that petitioners' letter, filed September 6, 2022, at Entry No. 18, shall be recharacterized as a Reply.