Opinion
1950-23L
08-30-2023
IVEY L. CHAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 20, 2023, respondent filed in the above-docketed matter a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) of the Tax Court Rules of Practice and Procedure. By Order served July 21, 2023, the Court afforded petitioner an opportunity to file the delinquent reply to respondent's answer on or before August 10, 2023. The Order advised petitioner that respondent's motion would be denied if such reply as required by Rule 37(a) and (b) was filed and that the motion would be granted if such reply was not filed as directed. No reply has been received from petitioner. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced July 20, 2023, motion is granted, and the allegations set forth in paragraphs 2a. through 2f. of respondent's answer are hereby deemed admitted.