Opinion
1139-21
04-20-2022
ROY CHEVRIE, III & SANDRA K. CHEVRIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge.
Upon due consideration of respondent's Response to Objection to Motion to Dismiss for Lack of Jurisdiction, filed September 16, 2021, it is
ORDERED that, on or before May 11, 2022, petitioners shall file a Reply to respondent's above-referenced response. In that reply, petitioners shall include information regarding the following matters: (1) their mailing address as of December 17, 2019, the date that the notice of deficiency was mailed to them, and the dates that petitioners resided at that address, (2) a description of the business at the address on the notice of deficiency and of petitioners' relationship to that business, and (3) a description of the steps, if any, petitioners took to notify respondent of any change of mailing address and to inform respondent of any new mailing address. In addition, petitioners shall attach copies of any written notifications of any change of address provided to respondent. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court. 1