Opinion
3157-23L
07-16-2024
CARLOS A. PONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On July 21, 2023, the Commissioner filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c). By Orders served August 1, 2023, January 25, 2024, April 9, 2024, and May 31, 2024, the Court afforded Mr. Pons an opportunity to file a proper Reply to the Commissioner's Answer. In fact, the Court held a conference call with the parties on May 31, 2024, to discuss the pending motion in detail and provided Mr. Pons with the contact information for legal clinics in the New York City, New York metropolitan area who could possibly assist Mr. Pons with filing a proper Reply. By Order served May 31, 2024, we reminded Mr. Pons that the Commissioner's Motion may be granted if he failed to file a proper Reply as required by Rule 37(a) and (b) of the Tax Court Rules of Practice and Procedure. Although Mr. Pons filed a document entitled "Answer", no proper Reply has been received from Mr. Pons.
The premises considered, it is
ORDERED that the Commissioner's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), filed July 21, 2023, is granted, and the allegations set forth in paragraph 9, including subparagraphs (a) through (e), of the Commissioner's Answer are hereby deemed admitted.