Opinion
14197-24S
11-05-2024
ROBERT P. ROSENFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
In the Petition filed to commence this case, petitioner elected to have this case conducted under the Court's small tax case procedures. On November 1, 2024, petitioner filed a Reply to Answer. However, pursuant to Rule 173(c) of the Tax Court Rules of Practice and Procedure, a reply to answer shall not be filed in small tax cases unless directed by the Court. The Court has not ordered the filing of such a reply in this case.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Reply to Answer is deemed stricken from the Court's record in this case.