Opinion
27793-21
04-01-2022
JOSEPH WEINER & YITTY WEINER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
Petitioners timely petitioned this Court in August 2021. On December 21, 2021, respondent filed his Answer and, on February 17, 2022, filed a Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c). By Order served March 1, 2022, we directed petitioners to file, by March 28, 2022, a reply to respondent's Answer. We advised that respondent's Motion "will be denied if such reply is filed as directed."
On March 28, 2022, petitioners filed their Reply to Answer. Tax Court Rule 37(c) provides that any "affirmative allegations in the answer will be deemed denied unless the Commissioner" files a timely motion. A Rule 37(c) motion "may be granted unless the required reply is filed within the time directed by the Court." Tax Court Rule 37(c). Petitioners filed their Reply on March 28, 2022, which was "within the time directed by the Court." It is accordingly
ORDERED that respondent's Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c), filed February 17, 2022, is denied.