Opinion
3309-21
08-18-2021
Albert D. Sportis Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 7, 2021, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), requesting that the affirmative allegations set forth in paragraph 7 of the answer, filed May 17, 2020, be deemed admitted. When, as here, respondent in his answer has made affirmative allegations on which respondent has the burden of proof, Rule 37(a) and (b), Tax Court Rules of Practice and Procedure, provides that petitioner shall have the opportunity to file a Reply.
Upon due consideration, it is
ORDERED that, on or before September 21, 2021, petitioner shall file a Reply to the affirmative allegations in paragraph 7 of respondent's answer, pursuant to Rule 37(a) and (b), Tax Court Rules of Practice and Procedure (which are available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms). If petitioner does not file a reply as directed herein, the Court will grant respondent's above-referenced motion and pursuant to Rule 37(c) deem admitted for purposes of this case the affirmative allegations set forth in respondent's answer.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.