Opinion
18963-21S
10-20-2022
BRIAN C. PENNELL & MICHELLE L. MORENO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves Judge
This case is set for trial at the Court's January 9, 2023, Lubbock, Texas, trial session. Petitioners receive paper service, and the Court mailed to petitioners' address of record a Notice of Trial on January 9, 2023, at Lubbock, Texas, and a Standing Pretrial Order for Small Case. The Post Office returned both documents as undeliverable, and petitioners' phone number of record does not work. It is therefore
ORDERED that, on or before November 18, 2022, following a good faith and reasonably diligent search, respondent shall file a Response to this order setting forth the current address and telephone number for each petitioner, or a description of his efforts to ascertain the same.
Petitioners are reminded of Tax Court Rule of Practice and Procedure 21(b)(4), which requires the Court be promptly notified, by notice of change of address filed with the Court, of the change of mailing address of any party to a proceeding.