Opinion
18963-21S
02-06-2023
BRIAN C. PENNELL & MICHELLE L. MORENO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves Judge
On December 30, 2022, the Court received returned mail of its December 5, 2022 Order from the United States Postal Service. On January 4, 2023, petitioners filed a Notice of Change of Address. Upon due consideration, it is
ORDERED that the Clerk of the Court shall serve a copy of the Court's December 5, 2022 Order on petitioners at their new address. It is further
ORDERED that, on or before March 8, 2023, petitioners shall show cause in writing why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed.