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Zheng v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 4019-22 (U.S.T.C. Aug. 11, 2022)

Opinion

4019-22

08-11-2022

XINSEN ZHENG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 8, 2022, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), requesting that the affirmative allegations set forth in paragraphs 7 through 830 of the Answer, filed April 28, 2022, be deemed admitted.

When, as here, respondent in his answer has made affirmative allegations on which respondent has the burden of proof, Rule 37(a) and (b), Tax Court Rules of Practice and Procedure, provides that petitioner shall have the opportunity to file a Reply. Furthermore, Rule 37(c) states in relevant part:

Where a reply is not filed, the affirmative allegations in the answer will be deemed denied unless the Commissioner, within 45 days after expiration of the time for filing the reply, files a motion that specified allegation in the answer be deemed admitted. That motion may be granted unless the required reply is filed within the time directed by the Court.

In view of respondent's above-referenced motion, we will direct petitioner to file a Reply to the affirmative allegations set forth in respondent's Answer.

Upon due consideration, it is

ORDERED that, on or before September 26, 2022, petitioner shall file a Reply to the affirmative allegations in paragraphs 7 through 830 of respondent's Answer, pursuant to Rule 37(a) and (b), Tax Court Rules of Practice and Procedure (which are available under "Rules & Guidance" on the Court's website, www.ustaxcourt.gov). If petitioner does not file a Reply as directed herein, the Court will grant respondent's above-referenced motion and pursuant to Rule 37(c) deem admitted for purposes of this case the affirmative allegations set forth in 7 through 830 of respondent's Answer.


Summaries of

Zheng v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 4019-22 (U.S.T.C. Aug. 11, 2022)
Case details for

Zheng v. Comm'r of Internal Revenue

Case Details

Full title:XINSEN ZHENG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 11, 2022

Citations

No. 4019-22 (U.S.T.C. Aug. 11, 2022)