Opinion
20142-21S
02-07-2023
CHASE D. CHILDRESS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special, Trial Judge.
This case is calendared for trial at the Court's March 16, 2023, Peoria, Illinois trial session. On November 4, 2022, the Court mailed to petitioner an envelope containing the Court's Notice of Trial (index #5) and Standing Pretrial Order for Small Tax Cases (index #6). On December 5, 2022, the postal service returned that envelope to the Court with a "FORWARD TIME EXP RTN TO SEND" label. The label bears the expired forwarding address for petitioner. On February 6, 2023, respondent filed with the Court a Status Report. The address on the Certificate of Service appears to be a current address for petitioner.
Upon due consideration and for cause, it is hereby
ORDERED that the Clerk shall re-serve the Notice of Trial (index #5) and Standing Pretrial Order for Small Tax Cases (index #6) on petitioner at the updated address. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner a copy of Form 10, Notice of Change of Address. It is further
ORDERED that, on or before February 21, 2023, petitioner shall file a notice of change of address advising the Court of petitioner's current mailing address and current telephone number.
We remind petitioner of Rule 21(b)(4), Tax Court Rules of Practice and Procedure, which requires that they promptly notify the Court if their address changes.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.