Opinion
3157-23L
05-31-2024
CARLOS A. PONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 12, 2023, petitioner filed the petition. On April 27, 2023, respondent filed the Answer, in which respondent made affirmative allegations. On July 21, 2023, respondent filed a Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c). By Order served August 1, 2023, the Court directed petitioner to file a Reply. On August 21, 2023, petitioner filed a Reply, which fails to address the affirmative allegations in respondent's Answer. By Order served January 25, 2024, the Court directed petitioner to file an Amended Reply. On May 1, 2024, petitioner filed a Reply to Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency and to Strike, which appears to be in the nature of a Reply, but fails to address the affirmative allegations in respondent's Answer.
Upon due consideration, it is
ORDERED that the time in which petitioner shall file an Amended Reply is extended to July 15, 2024. If petitioner fails to file an Amended Reply in accordance with Rule 37 by July 15, 2024, the Court may grant respondent's motion and deem the affirmative allegations in the Answer admitted by petitioner. It is further
ORDERED that this case is assigned to Special Trial Judge Adam B. Landy solely for the purpose of disposing of the above-referenced motion.