Opinion
1693-21
09-13-2023
MARC JEFFREY SEGALMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Mark V. Holmes Judge
This case is on the Court's October 2, 2023 trial calendar for Hartford, Connecticut. We continued it last year, but there has been little work on it since. Petitioner seems to have become nonresponsive to respondent's calls and emails. On September 11, 2023 respondent moved for entry of decision. But he moved for entry of a decision entirely in petitioner's favor - no deficiency and no penalty. This usually is something a petitioner would support, but it is remotely possible that Mr. Segalman might object. (For example, if he wanted to show that he overpaid his taxes, and not just that he did not underpay them.)
Because of this remote possibility, the Court will enter an order requiring Mr. Segalman to show cause why respondent's motion shouldn't be granted. If he does not respond, the Court will enter a decision showing no deficiency and no penalty are owed. It is therefore
ORDERED that on or before September 25, 2023 petitioner shall show cause why respondent's motion for entry of decision should not be granted.