Opinion
20160-23
04-19-2024
SHONTAY S. SIMPSON & ERIC L. SIMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 7, 2024, respondent filed in the above-docketed matter a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) of the Tax Court Rules of Practice and Procedure. By Order served March 11, 2024, the Court afforded petitioners an opportunity to file the delinquent reply to respondent's answer on or before March 29, 2024. The Order advised petitioners that respondent's motion would be denied if such reply as required by Rule 37(a) and (b) was filed and that the motion would be granted if such reply was not filed as directed. No reply has been received from petitioners. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced March 7, 2024, motion is granted, and the allegations set forth in paragraph 7 of respondent's answer are hereby deemed admitted.