Opinion
18642-22S
09-26-2023
MICHAEL EDWARD STAATS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 19, 2022, petitioner filed a Motion to Proceed Remotely. On July 26, 2023, respondent filed a Notice of No Objection to Motion to Proceed Remotely. On August 4, 2023, petitioner filed a Letter. It appears that the return address for petitioner on the envelope attached to petitioner's letter does not match the address of record in this case. Therefore, the Court will serve copies of this Order, Standing Pretrial Order, Notice of Remote Proceeding, and a clinic letter on petitioner at the mailing address listed on the envelope. Upon due consideration and for cause, it is
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 the motion is granted. It is further
ORDERED that this case is calendared for trial at the remote session of the Court scheduled to commence on February 20, 2024. It is further
ORDERED that the Clerk of the Court shall also serve on the parties:(1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding, (2) a copy of the Standing Pretrial Order for the Court's February 20, 2024, remote trial session, and (3) a clinic letter for Denver, Colorado. It is further
ORDERED that the parties (i.e., petitioners and respondent) are instructed to be diligent about preparing the case for trial, to be cooperative and communicative with their opponent, to exchange documents and information, and to comply with this Court's rules and orders. The parties should also review the Court's Standing Pretrial Order issued for the Court's February 20, 2024, remote trial session, to assure their readiness for trial. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve copies of this Order, Standing Pretrial Order, Notice of Remote Proceeding, and clinic letter on petitioner at the address listed for him on the envelope attached to petitioner's letter.
Petitioner is informed that Rule 21(c) of the Tax Court Rules of Practice and Procedure requires that he promptly notify the Court of any change in his mailing address. A form for this purpose will be attached to this Order. Petitioner is further informed that, in the event he fails to notify the Court of a change in his mailing address, the fact that he does not receive notice of developments in this case may not excuse any failure by him to take actions necessary to protect his interests.
The Court also 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 (See Rule 21(c).)
Please take notice that my address and/or contact information has changed. My present address and contact information are as follows:
Name _______________________
Mailing Address _______________________
City, State, Zip Code _______________________
Email Address _______________________
Telephone Number _______________________
Tax Court Bar No. (if applicable) _______________________
_______________________ Signature ____________Date
See also Rule 200(e), which requires each person admitted to practice before the Tax Court promptly to notify the Admissions Clerk of any change in address. The most expedient way a practitioner can notify the Court of a change in office or email address is to update his or her contact information through the Court's electronic filing and case management system (DAWSON), https://dawson.ustaxcourt.gov, which will result in the system's automatically generating a notice updating the practitioner's contact information in open cases and cases closed within 6 months before the update. Alternatively, a practitioner can file Form 10 in each pending case in which the practitioner has entered an appearance. A practitioner who has not entered an appearance in a pending case can satisfy the Rule 200(e) notification requirement by submitting Form 10 (omitting any caption and docket number) or other written communication to the Admissions Clerk via mail or email at admissions@ustaxcourt.gov.