Opinion
3204-22
04-22-2022
CARMEN MONTANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
Upon review of the record in the above-docketed matter, the Court notes that the pleadings do not appear to include a complete copy of the notice of deficiency upon which this case is based. Accordingly, the Court will direct respondent as set forth below.
In the Answer, filed April 19, 2022, respondent represents that petitioner has advised respondent's counsel that petitioner's correct mailing address is listed on the Form 8857, Request for Innocent Spouse Relief, that she filed as part of the Petition, rather than the return address listed on the envelope bearing the Petition. In view of this discrepancy, we will direct petitioner to file a notice of change of address confirming her correct mailing address.
The foregoing considered, it is
ORDERED that, on or before May 12, 2022, respondent shall file a response to this Order and shall attach thereto a complete copy of the notice of deficiency upon which this case is based. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner at the mailing address in South El Monte, California, listed on page one of the above-referenced Form 8857. It is further
ORDERED that, on or before May 12, 2022, petitioner shall file a Notice of Change of Address with the Court, confirming her correct mailing address. Petitioner may access a form for this purpose by clicking on "Case Related Forms" under the "eFiling & Case Maintenance" tab on the Court's website at www.ustaxcourt.gov.