Opinion
4354-22S
01-25-2023
JUSTIN LYLES & ALEXIA C. LYLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is calendared for trial at the Court's March 13, 2023, Chicago, Illinois trial session. On January 9, 2023, the Court mailed to petitioners an envelope containing the Court's Order. The postal service returned that envelope to the Court with a "FORWARD TIME EXP RTN TO SEND" label. On January 18, 2023, the label bears a new address for petitioners. Upon due consideration and for cause, ORDERED that the Clerk shall update the petitioners address on the docket record with the address that in on the envelope. It is further
ORDERED that the Clerk shall re-serve the Order (index #9) on petitioners at the updated address. 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 10, Notice of Change of Address. It is further
ORDERED that, on or before February 21, 2023, petitioner shall file a notice of change of address advising the Court of petitioner's current mailing address and current telephone number.
We remind petitioners of Rule 21(b)(4), Tax Court Rules of Practice and Procedure, which requires that they promptly notify the Court if her address changes.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
NOTICE OF CHANGE OF ADDRESS
Please change address of__on the records of the Court.
See Rule 200(e), which requires each person admitted to practice before the Tax Court promptly to notify the Admissions Clerk of any change in office address for mailing purposes. Filing Form 10 in a pending case satisfies this requirement. If a practitioner has not entered an appearance in a pending case, the practitioner can satisfy the Rule 200(e) notification requirement by mailing Form 10 (omitting any caption and docket number) or other written communication to the Admissions Clerk, or by electronically updating the practitioner's registration information by clicking the "Update Info" hyperlink through "Practitioner Access" on the Court's Internet website at www.ustaxcourt.gov.