Opinion
235-24
04-24-2024
RODOLFO JAMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 22, 2024, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c), requesting that the undenied affirmative allegations set forth in the "further answering" section (including subparts) following paragraph 7 of the Answer, filed February 21, 2024, be deemed admitted.
Under Rule 37(a), Tax Court Rules of Practice and Procedure, petitioner may file a Reply to affirmative allegations contained in respondent's Answer within 45 days of the service of the Answer. Rule 37(c) further provides that if petitioner does not file a Reply to the affirmative allegations, those affirmative allegations are deemed denied unless, within 45 days of the expiration of the time to file a Reply, respondent files a motion that specified allegations in the Answer be deemed admitted. When a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) is timely filed, the Court will provide an opportunity for petitioner to file a Reply to the affirmative allegations in the Answer. If no Reply is filed as directed by the Court, the Court may grant the motion and deem admitted the undenied affirmative allegations.
With respect to the content of a Reply, Rule 37(b) states:
In response to each material allegation in the answer and the facts in support thereof on which the Commissioner has the burden of proof, the reply shall contain a specific admission or denial; however, if the petitioner shall be without knowledge or information sufficient to form a belief as to the truth of an allegation, then the petitioner shall so state, and such statement shall have the effect of a denial. In addition, the reply shall contain a clear and concise statement of every ground, together with the facts in support thereof, on which the petitioner relies affirmatively or in avoidance of any matter in the answer on which the Commissioner has the burden of proof.
Upon due consideration of the foregoing, it is
ORDERED that, on or before June 10, 2024, petitioner shall file a Reply to the affirmative allegations in the "further answering" section (including subparts) following paragraph 7 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 respondent's Answer.