Opinion
4810-23
08-24-2023
JACK DONALD SUPINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 25, 2023, 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 July 26, 2023, petitioner was afforded an opportunity to file a reply.
Subsequently, on August 22, 2023, petitioner filed a response to the July 26, 2023, Order advising of difficulties in accessing document and requesting an extension of time.
Upon due consideration, it is
ORDERED that the time within which petitioner shall file a reply, if any, to the answer in accordance with Rule 37(a) and (b) of this Court's Rules is hereby extended to September 22, 2023. The Court advises that respondent's just-referenced motion will be denied if such reply is filed as directed. Conversely, the motion will be granted if such reply is not filed as directed, thereby deeming admitted for purposes of this case the affirmative allegations set forth in the answer. It is further
ORDERED that the Clerk of the Court is directed to serve on petitioner with the copy of this Order copies of the answer filed April 28, 2023, and the Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) filed July 25, 2023.