Opinion
12755-19X
03-21-2022
Hakimnia Home Investments Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
LEWIS R. CARLUZZO, CHIEF SPECIAL TRIAL JUDGE
This declaratory judgment case is before the Court on petitioner's motion to supplement the record, filed December 16, 2019, and heard on March 16, 2022, when the case was recalled from the calendar during the Los Angeles, California, trial session of the Court. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner.
Because on its face, petitioner's motion does not establish good cause for supplementing the record, and for the reasons set forth in respondent's objection to the motion, it is
ORDERED that petitioner's motion is denied.