Opinion
13740-22
05-08-2024
PAUL C. ROBINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge.
Respondent filed a First Request for Admissions on September 22, 2023. Petitioner did not file a written answer or objection to the First Request for Admissions within 30 days as required by Rule 90(c). As such, the facts asserted in the request for admissions were established. The Court so advised petitioner in an Order served November 13, 2023.
All Rule references are to the Tax Court Rules of Practice and Procedure.
In the Order served November 13, 2023, the Court advised petitioner that if he disagreed with the facts asserted in the request for admissions he should file an appropriate response seeking a withdrawal or modification of the admissions per Rule 90(f). Petitioner filed a Response to First Request for Admissions on November 20, 2023, admitting and denying assertions of fact; however, there was no request for withdrawal or modification of the deemed admissions.
Giving due regard to the representations contained in petitioner's Response to First Request for Admissions, filed November 20, 2023, and for cause, it is
ORDERED that the deemed admissions set forth in respondent's First Request for Admissions filed September 22, 2023 are hereby withdrawn.