Biscarrat v. Comm'r of Internal Revenue

Full title: Benjamin Marie-David Biscarrat & Grace Dubery Petitioners v. Commissioner…

Court: United States Tax Court

Date published: Jan 28, 2022

No. 14721-20S (U.S.T.C. Jan. 28, 2022)

Opinion

14721-20S

01-28-2022

Benjamin Marie-David Biscarrat & Grace Dubery Petitioners v. Commissioner of Internal Revenue Respondent

PETER J. PANUTHOS, SPECIAL TRIAL JUDGE

ORDER

PETER J. PANUTHOS, SPECIAL TRIAL JUDGE

On December 17, 2020, a petition was filed in this Court. By Notice dated October 7, 2021, this case is calendared for trial on the Court's February 22, 2022 New York, New York trial calendar. On October 19, 2021, the copy of the Court's Notice of Trial, with attachments, dated October 7, 2021, served on petitioners at their address of record, was returned to the Court by the United States Postal Service. On January 27, 2022, respondent filed a Motion To Dismiss For Failure To Properly Prosecute. In his motion respondent advises that no mail sent to petitioners at the address noted on the Certificate of Service has been returned. Petitioners are reminded that Tax Court Rule 21(b)(4) provides that petitioners shall notify the Court of any change in their address.

Premises considered, it is

ORDERED that petitioners shall, on or before February 18, 2022, provide a current mailing address to the Court. It is further

ORDERED that petitioners shall, on or before February 18, 2022, file an objection, if any to respondent's above-referenced motion. Any objection filed shall state with specificity the nature of the objection. It is further

ORDERED that respondent shall make further attempts to communicate with petitioners including (1) telephone calls to telephone numbers reflected in the docket record and (2) an address search using means available to respondent. Respondent shall, on or before February 10, 2022, supplement his motion, filed January 27, 2022. It is further

ORDERED that the Clerk of the Court shall, in addition to regular service (1) serve a copy of this order on petitioners at the address indicated on respondent's Certificate of Service attached to the above-referenced motion, and (2) serve a copy of the Notice of trial and attachments that were returned by the Unites States Postal Service.

Petitioners are advised that if they fail to respond to this Order, the Court may be inclined to grant respondent's above-referenced motion and this case may be dismissed for lack of prosecution.

The Order constitutes official notice of its contents to the parties.