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Collier v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 1274-21 (U.S.T.C. Nov. 15, 2022)

Opinion

1274-21

11-15-2022

RAY CHARLES COLLIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2018 and to Strike, filed December 9, 2021. By Order served March 21, 2022, the Court directed petitioner to file an objection, if any, to that Motion. However, review of the record shows that the copy of that Order served on petitioner at the mailing address he listed in the Petition was subsequently returned to the Court as undeliverable by the United States Postal Service. Attempts by the Court to contact petitioner informally regarding his mailing address have been unsuccessful.

In view of the foregoing, it is

ORDERED that, on or before December 16, 2022, respondent shall file a report advising the Court whether respondent is able to identify a correct current mailing address for petitioner.


Summaries of

Collier v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 1274-21 (U.S.T.C. Nov. 15, 2022)
Case details for

Collier v. Comm'r of Internal Revenue

Case Details

Full title:RAY CHARLES COLLIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 1274-21 (U.S.T.C. Nov. 15, 2022)