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Delgado v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 13919-19S (U.S.T.C. Mar. 15, 2023)

Opinion

13919-19S

03-15-2023

ALBERTO DELGADO & VIRGINIA DELGADO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

James S. Halpern Judge

Pursuant to the Tax Court's Summary Opinion 2023-8, filed March 13, 2023, it is

ORDERED that on or before April 11, 2023, petitioners shall file with the Court and serve on respondent a response to this Show Cause Order as to why the Court should not impose a penalty on them under I.R.C. section 6673(a)(1) for instituting or maintaining this proceeding primarily for delay by advancing groundless process-related arguments.


Summaries of

Delgado v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 13919-19S (U.S.T.C. Mar. 15, 2023)
Case details for

Delgado v. Comm'r of Internal Revenue

Case Details

Full title:ALBERTO DELGADO & VIRGINIA DELGADO, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 15, 2023

Citations

No. 13919-19S (U.S.T.C. Mar. 15, 2023)