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Moshfeghi v. Comm'r of Internal Revenue

United States Tax Court
Sep 22, 2022
No. 21310-21 (U.S.T.C. Sep. 22, 2022)

Opinion

21310-21

09-22-2022

MOHAMMAD MOSHFEGHI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

James S. Halpern, Judge

On September 7, 2022, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f) (docket entry 8). On September 13, 2022, the Court granted the motion and issued an Order to Show Cause with petitioner's response due on October 7, 2022 (docket entry 10). Pursuant to a telephone call with respondent's counsel on September 16, 2022, stating that the Exhibits, attached to docket entry 8, were improperly labeled, the Court instructed them to resubmit the motion. On September 16, 2022, respondent filed another Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f) (docket entry 11). Therefore, it is

ORDERED that the Court's Order to Show Cause issued on September 13, 2022, is discharged. It is further

ORDERED that respondent's motion at docket entry 11, is granted. It is further

ORDERED that petitioner shall, on or before October 17, 2022, file a response in compliance with the provisions of Rule 91(f)(2), with proof of service of a copy thereof on opposing counsel, showing why the matters set forth in respondent's motion papers should not be deemed admitted for purposes of the pending case. If no response is filed within the period specified above with respect to any matter or portion thereof, or if the response is evasive or not fairly directed to the proposed stipulation or portion thereof, that matter or portion thereof will be deemed stipulated for purposes of the pending case, and an order will be entered accordingly, pursuant to Rule 91(f)(3).


Summaries of

Moshfeghi v. Comm'r of Internal Revenue

United States Tax Court
Sep 22, 2022
No. 21310-21 (U.S.T.C. Sep. 22, 2022)
Case details for

Moshfeghi v. Comm'r of Internal Revenue

Case Details

Full title:MOHAMMAD MOSHFEGHI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 22, 2022

Citations

No. 21310-21 (U.S.T.C. Sep. 22, 2022)