Internal Revenue Code:Rule 37. Reply

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE IV. - PLEADINGS
     

Statute

    Rule 37. Reply
 
      (a) Time to Reply or Move: The petitioner shall have 45 days from
    the date of service of the answer within which to file a reply, or
    30 days from that date within which to move with respect to the
    answer.  With respect to an amended answer or amendments to the
    answer the petitioner shall have like periods from the date of
    service of those papers within which to reply or move in response
    thereto, except as the Court may otherwise direct.
      (b) Form and Content: 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.  In other respects
    the requirements of pleading applicable to the answer provided in
    Rule 36(b) shall apply to the reply.  The paragraphs of the reply
    shall be designated to correspond to those of the answer to which
    they relate.
      (c) Effect of Reply or Failure Thereof: Where a reply is filed,
    every affirmative allegation set out in the answer and not
    expressly admitted or denied in the reply shall be deemed to be
    admitted.  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 allegations in the answer be deemed
    admitted.  That motion will be served on the petitioner and may be
    granted unless the required reply is filed within the time directed
    by the Court.
      (d) New Material: Any new material contained in the reply shall
    be deemed to be denied.
      (e) Declaratory Judgment, Disclosure, and Administrative Costs
    Actions: For the requirements applicable to the reply in
    declaratory judgment actions and in disclosure actions, see Rules
    213(b) and 223(b), respectively.  See Rule 272(b) with respect to
    replies in actions for administrative costs.