Opinion
19911-23S
08-29-2024
SILVIA E. ARABIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 27, 2024, and in view of the Court's recent attempts to make electronic service on petitioner at the email address listed in the Petition having been "bounced," it is
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a paper copy of this Order on petitioner at the mailing address listed in the Petition. It is further
ORDERED that, together with the paper copy of this Order served on petitioner at the mailing address listed in the Petition, the Clerk of the Court shall serve on petitioner at such mailing address a paper copy of respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that, on or before September 20, 2024, petitioner shall file an objection, if any, to respondent's just-referenced Motion. Failure to file a timely objection may result in the granting of respondent's Motion, dismissal of this case for lack of jurisdiction, and the Internal Revenue Service (IRS) seeking payment of the determined amount(s). The Court will take appropriate action following the period for objection.
Petitioner is informed that Rule 21(c) of the Tax Court Rules of Practice and Procedure requires a party whose email address has changed to promptly notify the Court by a notice of change of address. A form for this purpose (Form 10, Notice of Change of Address) is available on the Tax Court's website at https://ustaxcourt.gov/case_related_forms.html.