Opinion
36544-21S
06-23-2022
BHARATH RAMANATH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 14, 2022, petitioner filed a Reply to Answer. However, unless the Court directs otherwise, a reply to answer is not to be filed in a case conducted under the Court's small tax case procedures. See Rule 173(c), Tax Court Rules of Practice and Procedure. Pursuant to petitioner's election in the Petition, this case is being conducted under the Court's small tax case procedures, and the Court has not directed petitioner to file a reply. Consequently, petitioner's filing is not permitted under our Rules.
Upon due consideration and for cause, it is
ORDERED that petitioner's Reply to Answer is hereby deemed stricken from the Court's record in this case.