Opinion
29061-21
02-15-2022
ORDER
Maurice B. Foley Chief Judge.
On February 9, 2022, respondent filed a motion for an order that the specified affirmative allegations in the answer be deemed admitted. Upon due consideration, it is
ORDERED that, on or before March 18, 2022, petitioner shall file a Reply as required by Rule 37(a) and (b), Tax Court Rules of Practice and Procedure. If petitioner does not file a reply as directed herein, the Court will grant respondent's motion and deem admitted for purposes of this case the affirmative allegations set forth in the answer.