Opinion
18244-23S
07-11-2024
LAWRENCE WEISSFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Zachary S. Fried Special Trial Judge
On July 5, 2024, the Court received returned mail of the Court's Notice Setting Case for Trial and Standing Pretrial Order for Small Tax Cases, served June 18, 2024, on petitioner at the address of record in this case. The documents were returned by the U.S. Postal Service and the envelope was marked "Notify Sender of New Address" and listed what is presumed to be petitioner's forwarding address.
Pursuant to Rule 21(c), Tax Court Rules of Practice and Procedure, a party is required to notify the Court in writing of any change of mailing address by filing Form 10, Notice of Change of Address.
Upon due consideration and for cause, it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve on petitioner a copy of the Court's Notice Setting Case for Trial and Standing Pretrial Order for Small Tax Cases, served June 18, 2024, at the address identified on the envelope containing the returned mail. It is further
ORDERED that upon receipt, petitioner shall immediately file with the Court Form 10, Notice of Change of Address, which can be found on the Court's website at www.ustaxcourt.gov. The Court notes that if petitioner's current address further changes, petitioner is required to file a Notice of Change of Address with the Court.
Petitioners who currently file in paper form are encouraged to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, petitioners may electronically file and view documents in their Tax Court case. Petitioners may register for DAWSON by sending an email request to dawson.support@ustaxcourt.gov.