WASHINGTON, D.C. 20217 Petitioner, V. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. SUBPOENA To YOU ARE HEREBY COMMANDED to appear before the United States Tax Court (or the name and official title of a person authorized to take depositions) at at (Time) on the (Date) day of (Month), (Year) (Place) then and there to testify on behalf of and to bring with you in the above-entitled case, (Use reverse if necessary) and not to depart without leave of the Court. Date Counsel for Stephanie A. Servoss, Clerk RETURN ON SERVICE day of , 20 The above-named witness was summoned on the at by delivering a copy of this subpoena to h and, if a witness for the petitioner, by tendering fees and mileage to h pursuant to Rule 148 of the Rules of Practice of the Tax Court. Dated Subscribed and sworn to before me this Signed day of (Name and Title) , 20 [SEAL] FORM 14 (Revised 1/16) American LegalNet, Inc. www.FormsWorkFlow.com