Opinion
35190-21
10-31-2023
DAVID HAZAN & GRACE HAZAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 28, 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 issued October 2, 2023, the Court afforded petitioners an opportunity to file the delinquent reply to respondent's First Amendment to Answer on or before October 27, 2023. The Order advised petitioners 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. Petitioners so filed a reply on October 27, 2023. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced September 28, 2023, motion is denied.