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Deguzman v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 13230-20 (U.S.T.C. Mar. 27, 2023)

Opinion

13230-20

03-27-2023

KERI A. DEGUZMAN, PETITIONER AND BRIAN DEGUZMAN, INTERVENOR,, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Emin Toro, Judge.

This case is currently calendared for trial during the Court's May 1, 2023, Las Vegas, Nevada, trial session. On March 17, 2023, petitioner filed a Motion to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established (Doc. 15). Petitioner requests that intervenor show cause why the facts and evidence set forth in petitioner's Proposed Stipulation of Facts marked as Exhibit A, with attached Exhibits 1-J through 18-J, should not be accepted as established for the purpose of this case. Petitioner further represents that respondent has no objection to the Proposed Stipulation of Facts and Exhibits at issue in this Motion. Upon due consideration, it is hereby

ORDERED that petitioner's Motion to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established, filed March 17, 2023, is granted. It is further

ORDERED that, on or before April 14, 2023, intervenor shall file with the Court a response in compliance with Rule 91(f)(2), showing why paragraphs 1-65 in petitioner's Proposed Stipulation of Facts and evidence marked as Exhibit A together with attached Exhibits 1-J through 18-J should not be deemed admitted for the purpose of this case. If no response is filed within the period specified above with respect to any matter or portion thereof, or if intervenor's response is evasive or not fairly directed to the Proposed Stipulation or a portion thereof, that matter or portion will be deemed stipulated for the purpose of this case, and an Order will be entered accordingly, pursuant to Rule 91(f)(3).


Summaries of

Deguzman v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 13230-20 (U.S.T.C. Mar. 27, 2023)
Case details for

Deguzman v. Comm'r of Internal Revenue

Case Details

Full title:KERI A. DEGUZMAN, PETITIONER AND BRIAN DEGUZMAN, INTERVENOR,, v…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 13230-20 (U.S.T.C. Mar. 27, 2023)