Opinion
15083-22S
09-22-2022
MARIJA STROJNIK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 13, 2021, petitioner filed electronically in the above-docketed matter a document in the nature of a Reply to Answer, albeit characterized by petitioner as a "Rebuttal to answer". However, pursuant to Rule 173(c) of the Tax Court Rules of Practice and Procedure, a reply to the answer shall not be filed in small tax "S" cases unless directed by the Court. The Court has not ordered the filing of such a reply in this case. Joinder of motions is also not permitted under the Tax Court procedures.
Upon due consideration, it is
ORDERED that the petitioner's document filed September 13, 2022, is hereby deemed stricken from the Court's record in this case.