Opinion
14306-22
01-05-2023
REBECCA R. DIXON & ANNE M. KIERYN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case is set for trial at the Court's April 3, 2023, Salt Lake City, Utah trial session. On December 8, 2022, the Court mailed petitioners an envelope containing the Court's Notice Setting Case for Trial and the Standing Pretrial Order. The postal service returned that envelope to the Court with a "Return to Sender Not Deliverable as Addressed Unable to Forward" label. The Court attempted to contact the petitioners by telephone, but the phone number on the petition contained an extra digit and was unusable. The Court contacted counsel for the Commissioner, who did not have a phone number for the petitioners but provided an alternative address for them. Accordingly, it is
ORDERED that the Clerk of the Court shall re-serve the Court's Notice Setting Case for Trial and Standing Pretrial Order (docket entries 7 and 8) on petitioners at the address provided by Commissioner's counsel.
We remind petitioners of Rule 21(b)(4), Tax Court Rules of Practice and Procedure, which requires that they promptly notify the Court if their address changes. Also, the Court encourages litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. You are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.