Opinion
13026-22L
05-15-2024
CRAIG J. SCHIEDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 7, 2022, respondent filed a Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c) (Motion for Entry of Order). By Order to Show Cause issued October 12, 2022, the Court directed petitioner to show cause why respondent's Motion for Entry of Order should not be granted. Thereafter, respondent reported that petitioner had filed a petition with the United States Bankruptcy Court for the Western District of New York (Bankruptcy Court) under 11 U.S.C. Chapter 13 after the commencement of this case. Accordingly, by Order issued October 28, 2022, we stayed proceedings in this case pursuant to 11 U.S.C. Section 362(a)(8).
On May 10, 2024, respondent filed a Status Report and attached thereto an Order of Discharge issued by the Bankruptcy Court on March 14, 2024. Respondent also attached to the report a copy of the Bankruptcy Court's electronic docket sheet reflecting the discharge and the closure of the case.
Upon due consideration and for cause, it is
ORDERED that the stay of proceedings herein is lifted. It is further
ORDERED that the Court's October 12, 2022, Order to Show Cause is discharged. It is further
ORDERED that, on or before June 28, 2024, petitioner shall file a reply to the affirmative allegations set out in paragraphs 7 through 44 of respondent's Answer, filed August 1, 2022. In accordance with Rule 37(b) of the Tax Court Rules of Practice and Procedure, any such reply shall contain a specific admission, denial, or claim of lack of information with respect to each of the affirmative allegations. Failure to file such a reply may result in the granting of respondent's above-referenced Motion for Entry of Order and the deemed admission of the affirmative allegations for purposes of this case.