Opinion
3645-24
08-20-2024
DANNY D. TRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On March 4, 2024, petitioner filed the Petition to commence this case, seeking review of a notice of deficiency issued for his 2015 and 2016 tax years. On May 30, 2024, respondent filed an Answer containing affirmative allegations in paragraph 7(a) through and including 7(zz). On August 5, 2024, petitioner filed a Reply to Answer in which petitioner states that he "hereby denies the affirmative allegations as set forth in Paragraph 7 of Respondent's Answer * * *".
On August 19, 2024, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), asserting therein that "Petitioner's reply does not deny the specific material allegations found in respondent's answer [and] therefore respondent's allegations of fact set forth [in]paragraphs 7(a) through 7(zz) of its May 30, 2024 answer should be deemed admitted." Respondent indicates that petitioner objects to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that, on or before September 11, 2024, petitioner may file an amended Reply to Answer. It is further
ORDERED that, on or before September 11, 2024, petitioner shall file a Response to respondent's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c).