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Cerelli v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 21634-21 (U.S.T.C. Aug. 19, 2022)

Opinion

21634-21

08-19-2022

SEAN CERELLI & AMANDA CERELLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 4, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioners had failed to submit the filing fee in this case.

On August 15, 2022, the copy of the Order of Dismissal for Lack of Jurisdiction that was served on petitioners at the mailing address listed in the Court's records was returned to the Court by the U.S. Postal Service. A USPS label affixed to the envelope states, "FORWARD TIME EXP RTN TO SEND." However, the label also lists a new mailing address for petitioners.

Upon due consideration and for cause, it is

ORDERED that the Clerk of the Court shall change petitioners' mailing address in the Court's records to match the new mailing address listed on the USPS label affixed to the returned mail filed by the Court on August 15, 2022. It is further

ORDERED that the Clerk of the Court shall re-serve on petitioners together with this Order a copy of the Order of Dismissal for Lack of Jurisdiction entered in this case on August 4, 2022.


Summaries of

Cerelli v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 21634-21 (U.S.T.C. Aug. 19, 2022)
Case details for

Cerelli v. Comm'r of Internal Revenue

Case Details

Full title:SEAN CERELLI & AMANDA CERELLI, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 19, 2022

Citations

No. 21634-21 (U.S.T.C. Aug. 19, 2022)