Opinion
4810-23
09-26-2023
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 Orders served July 26 and August 24, 2023, petitioner was afforded an opportunity to file a reply.
Subsequently, on September 22, 2023, petitioner filed a document designated as a "Reply to Answer". However, such submission is not in the nature of Reply to Answer in accordance with Rule 37 of the Tax Court Rules of Practice and Procedure. Instead, the document appears more in the nature of an objection to respondent's motion.
Accordingly, to afford petitioner a final opportunity to file a proper Reply to Answer, it is
ORDERED that petitioner's submission filed September 22, 2023, at Docket Index No. 11 shall be recharacterized as an Objection to Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c). It is further
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 October 23, 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.