Opinion
4506-22S
11-07-2022
JOHN T. MONTANARO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition in this case was filed on February 7, 2022. Petitioner seeks review of the notice of deficiency dated December 27, 2021, issued to petitioner for tax year 2018. On March 11, 2022, the Court issued a Notice of Attachments in the Nature of Evidence (Docket Record Entry #3) and an Order designating Miami, Florida as the place of trial in this case (Docket Record Entry #4). However, the copies of the Notice and Order served March 11, 2022, were returned to the Court by the United States Postal Service as undeliverable. The foregoing considered, it is
ORDERED that, in lieu of service on petitioner at his address of record, the Clerk of the Court is directed to serve petitioner at the address appearing on the envelope attached to the petition, and shall serve with the copy of this order served on petitioner, copies of the Court's Notice of Attachments in the Nature of Evidence (Docket Record Entry #3) and Order designating Miami, Florida, as the place of trial in this case (Docket Record Entry #4), served March 11, 2022. It is further
ORDERED that, on or before November 17, 2022, petitioner is directed to file a Notice of Change of Address. A form which may be used for this purpose can be found under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html. Petitioner is reminded of his obligation to keep the Court informed of any change to his mailing address. See Rule 21(b)(4) of the Tax Court Rules of Practice and Procedure.
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