HMS Holdings Grp. v. Comm'r of Internal Revenue

Full title: HMS HOLDINGS GROUP, LLC, LISA SMITH, PARTNERSHIP REPRESENTATIVE…

Court: United States Tax Court

Date published: Jun 7, 2023

No. 3659-23 (U.S.T.C. Jun. 7, 2023)

Opinion

3659-23

06-07-2023

HMS HOLDINGS GROUP, LLC, LISA SMITH, PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Due to a clerical error, on March 27, 2023, the Court served an Order directing petitioner to file a Corporate Disclosure Statement in this case, which is a partnership action under BBA Section 1101. On April 26, 2023, petitioner filed a Corporate Disclosure Statement. However, such statement is incomplete in that it contains no disclosures; instead, it bears only petitioner's signature, but is otherwise blank.

Upon due consideration and for cause, it is

ORDERED that petitioner's Corporate Disclosure Statement, filed April 26, 2023, is deemed stricken from the record in this case. It is further

ORDERED that the Court's Order, served March 27, 2023, is hereby vacated and set aside.