1UNITED STATES TAX COURT WASHINGTON, DC 20217 , Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent 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: Docket No. 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: Signature of Counsel or Petitioner's Duly Authorized Representative Date T.C. FORM 6 (REV 05/2012) American LegalNet, Inc. www.FormsWorkFlow.com