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Brower v. Comm'r of Internal Revenue

United States Tax Court
May 23, 2024
No. 17480-23L (U.S.T.C. May. 23, 2024)

Opinion

17480-23L

05-23-2024

AARON BROWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch Judge

On February 15, 2024, the Court issued a notice of trial and standing pretrial order in this case. Those documents were returned to the Court with the notation "RETURN TO SENDER, UNABLE TO FORWARD, RETURN TO SENDER." Upon review of the record in this case, various documents show various addresses for Mr. Brower. In particular, we note that Mr. Brower's address of record does not match what he provided on the petition he filed on November 3, 2023. We will re-serve Court-issued documents to Mr. Brower. We note that the Commissioner's certificates of service include multiple addresses for Mr. Brower, and those addresses include the address that appears on his petition. We further note that we have left multiple voicemail messages for Mr. Brower in attempts to arrange conference calls, but the Court's calls have not been returned. Accordingly, it is

ORDERED that the Clerk shall update the address of record to the address provided in the petition in this case. It is further

ORDERED that the Clerk shall re-serve the following documents to Mr. Brower at the updated address:

. the Notice of Trial filed at Docket Index No. 7;
. the Standing Pre-Trial Order filed at Docket Index No. 8;
. the Order that petitioner respond to respondent's Motion for Summary
Judgment filed at Docket Index No. 15;
. the 30 Day Notice of Trial filed at Docket Index No. 16; and
. the Order setting respondent's Motion for Summary Judgment for hearing filed at Docket Index No. 17.


Summaries of

Brower v. Comm'r of Internal Revenue

United States Tax Court
May 23, 2024
No. 17480-23L (U.S.T.C. May. 23, 2024)
Case details for

Brower v. Comm'r of Internal Revenue

Case Details

Full title:AARON BROWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 23, 2024

Citations

No. 17480-23L (U.S.T.C. May. 23, 2024)