PDB Remodeling Grp. v. Comm'r of Internal Revenue

Full title: PDB REMODELING GROUP INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jan 17, 2024

No. 2730-22L (U.S.T.C. Jan. 17, 2024)

Opinion

2730-22L

01-17-2024

PDB REMODELING GROUP INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Patrick J. Urda, Judge.

ORDER

Patrick J. Urda, Judge.

On April 5, 2022, the Court issued an Order directing petitioner PDB Remodeling Group Inc. (PDB) to file an ownership disclosure (recently retitled as corporate disclosure statement) statement by June 3, 2022. On December 29, 2023 (nearly a year and a half later than the deadline), PDB filed a corporate disclosure statement. However, such statement is incomplete in that it contains no disclosures, but instead, it bears only PDB representative's signature, but is otherwise blank. We will direct PDB to file a complete corporate disclosure statement. For cause, it is

ORDERED that PDB's corporate disclosure statement filed December 29, 2023, is deemed stricken from the record in this case. It is further

ORDERED that, on or before February 7, 2024, PDB shall file a corporate disclosure statement. It is further

ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner a copy of Form 6, Corporate 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.

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CORPORATE DISCLOSURE STATEMENT

(See Rule 20(c).)

The undersigned counsel or duly authorized representative for ______________ (name of filer) certifies that (please mark the appropriate option):

(1) _[ ]_ The filer's parent corporation and any publicly held corporation owning 10% or more of the filer's stock are listed here: ________________

OR

(2) _[ ]_ The filer does not have a parent corporation, nor is there any publicly held corporation that owns 10% or more of the filer's stock.