Opening up a petition in Tax Court generally draws counterbattery fire. While attorneys new to The Glasshouse in the Occupied City often are surprised that the FRCP and other usual Federal practices do not exert their usual sway, and most civilians are quite at a loss when thus confronted, IRS counsel have pretrial paths well-trodden and use them.

According to Judge Nega, Louis Felicetta, Esq., Docket No. 19116-24L, filed 10/23/25, was formerly denied an IA for want of submitting documentation, Order, at p. 2. This time he is denied for submitting an out-of-date Form 433-A and not updating same when requested and given three (count ’em, three) chances to do so, Order, at p. 6. Likewise Attorney Felicetta failed to provide proof that he was current with his estimateds, ibid., as my expensive colleagues would say.

Practice tip- When seeking an IA, OIC,  PPIA, or CNC status, have your Form 433-A (or B, if applicable) and backups prepared when you file your Form 12153, or if short on time, start on them immediately after. And stay current, or come current, with estimateds and filings. I know, those who read it don’t need it, and those who need it won’t read it or heed it; but you have to try.

OTOH, I don’t know if Nancy Evans, Docket No. 11199-25, filed 10/23/25, is an attorney, EA, CPA, or other tax professional. I chose this Order from Ch J Patrick J. (“Scholar Pat”) Urda because, with his usual attention to detail and desire to help those possibly unfamiliar with Tax Court practice, he unpacks Rule 37’s post-Answer procedure.

Once IRS answers the petition, the petitioner can Reply thereto within 45 days as of right, contesting any statements of fact made in the Answer. If the petitioner doesn’t Reply, the facts are deemed denied. But then IRS gets 45 days to move for an Order deeming specific facts admitted for all purposes, to which petitioner must Reply or have those facts deemed admitted.

And for those unfamiliar with legal pleadings, Ch J Scholar Pat has a primer on what we State courtiers call a DKI (“Deny knowledge or information sufficient to form a belief as to the truth or otherwise of the allegations in Par. X”).

 “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.” Order, at p. 2.

I need not, I hope, remind candidates for the November 5 D-Day assault to bone up on Tax Court pleadings rules.