Opinion
7114-22
11-29-2022
QING ZHENG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending before the Court is respondent's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), filed July 8, 2022. By Order served July 12, 2022, the Court afforded petitioner an opportunity to file, on or before August 26, 2022, a reply to respondent's Answer in this case. That Order advised petitioner that respondent's Motion would be denied if a reply was filed as directed, but that, conversely, the Motion would be granted if no such reply was filed. Petitioner failed to file a reply as directed.
Thereafter, by Order served September 9, 2022, and for reasons set forth therein, the Court afforded petitioner an additional opportunity to file a reply by further extending the time within which such a reply could be filed to October 24, 2022. That Order again advised petitioner that respondent's Motion would be denied if a reply was filed as directed, but that, conversely, the Motion would be granted if no such reply was filed. Petitioner again failed to file a reply as directed.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted, and the affirmative allegations set forth in paragraphs 7 through 830 of respondent's Answer, filed May 6, 2022, are hereby deemed admitted.