RULE 272. OTHER PLEADINGS
- (a) Answer:
- (1) In General: The Commissioner shall file an answer or
shall move with respect to the petition within the periods
specified in and in accordance with the provisions of Rule 36.
- (2) Additional Requirement for Answer: In addition to the
specific admission or denial of each material allegation in the
petition, the answer shall contain the following:
- (A) Clear and concise lettered statements of the facts on which
the Commissioner relies to establish that, in the administrative
proceeding, the Commissioner's position was substantially
justified;
- (B) A statement whether the Commissioner agrees that the
petitioner substantially prevailed in the administrative proceeding
with respect to either the amount in controversy or the most
significant issue or set of issues presented in the administrative
proceeding;
- (C) A statement whether the Commissioner agrees that the amount
of administrative costs claimed by the petitioner is reasonable;
- (D) A statement whether the Commissioner agrees that the
petitioner meets the net worth requirements as provided by law;
and
- (E) The basis for the Commissioner's disagreement with any such
allegations by the petitioner.
- (3) Effect of Answer: Every material allegation set forth in
the petition and not expressly admitted or denied in the answer
shall be deemed to be admitted. The failure to include in the
answer any statement required by subparagraph (2) of this paragraph
shall be deemed to constitute a concession by the Commissioner of
that matter.
- (b) Reply: A reply to the answer shall not be filed in an
action for administrative costs unless the Court, on its own motion
or upon motion of the Commissioner, shall otherwise direct. Any
reply shall conform to the requirements of Rule 37(b). In the absence of a requirement of a
reply, the provisions of the second sentence of Rule 37(c) shall not apply and the material
allegations of the answer will be deemed denied.
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