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Leonard v. Comm'r of Internal Revenue

United States Tax Court
Sep 26, 2022
No. 20293-22SL (U.S.T.C. Sep. 26, 2022)

Opinion

20293-22SL

09-26-2022

MARK LEONARD SPIEGEL LAW OFFICES OF MARK L. SPIEGEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER FOR OWNERSHIP DISCLOSURE STATEMENT

Kathleen Kerrigan, Chief Judge.

The petition in this case was not accompanied by the disclosure statement required by Rule 20(c), Tax Court Rules of Practice and Procedure. Accordingly, it is

ORDERED that, on or before November 10, 2022, petitioner shall file such disclosure statement. The Clerk of the Court is directed to attach to the copy of this Order served on petitioner a copy of Form 6, Ownership Disclosure Statement. A copy of the form is also available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case related forms.html.

OWNERSHIP DISCLOSURE STATEMENT

Pursuant to Rule 20(c), Tax Court Rules of Practice and Procedure, makes the following disclosure:

[If petitioner is a nongovernmental corporation, provide the following information:]

A. All parent corporations, if any, of petitioner, or state that there are no parent corporations:

B. All publicly held entities owning 10 percent or more of petitioner's stock, or state that there is no such entity:

OR

[If petitioner is a nongovernmental large partnership or limited liability company, or a tax matters partner or a partner other than a tax matters partner of a nongovernmental partnership, provide the following information:]

All publicly held entities owning an interest in the large partnership, the limited liability company, or the partnership, or state that there is no such entity:


Summaries of

Leonard v. Comm'r of Internal Revenue

United States Tax Court
Sep 26, 2022
No. 20293-22SL (U.S.T.C. Sep. 26, 2022)
Case details for

Leonard v. Comm'r of Internal Revenue

Case Details

Full title:MARK LEONARD SPIEGEL LAW OFFICES OF MARK L. SPIEGEL, Petitioner v…

Court:United States Tax Court

Date published: Sep 26, 2022

Citations

No. 20293-22SL (U.S.T.C. Sep. 26, 2022)