Gbadebo v. Comm'r of Internal Revenue

Full title: SAMUEL GBADEBO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 16, 2023

No. 8013-22 (U.S.T.C. Feb. 16, 2023)

Opinion

8013-22

02-16-2023

SAMUEL GBADEBO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Maurice B. Foley Judge

ORDER

Maurice B. Foley Judge

This case is calendared for trial at the Court's April 3, 2023, Los Angeles, California trial session. On December 13, 2022, the Court served petitioner the Court's Notice of Trial and Standing Pretrial Order at the mailing address listed by petitioner in the Petition, filed April 4, 2022. On January 8, 2023, the Court's Notice of Trial and Standing Pretrial Order were returned to the Court by the United States Postal Service. A USPS label affixed to the envelope reads: "RETURN TO SENDER [.] REFUSED [.] UNABLE TO FORWARD [.]" No forwarding address is listed on the label.

Petitioner is informed that Rule 21(b)(4) of the Tax Court Rules of Practice and Procedure requires that petitioner promptly notify the Court of any change in petitioner's mailing address by filing a notice of change of address. A form for this purpose (Form 10) will be attached to this Order and is also available on the Court's website at www.ustaxcourt.gov/case_related_forms.html. Petitioner is further informed that, in the event petitioner fails to notify the Court of a change in petitioner's mailing address, the fact that petitioner does not receive notice of developments in this case may not excuse any failure by petitioner to take actions necessary to protect petitioner's interests.

Upon due consideration and for cause, it is

ORDERED that the Clerk of the Court shall serve with the copy of this Order served on petitioner, a copy of Form 10, Notice of Change of Address, it is further

ORDERED that together with this Order, the Clerk shall re-serve on petitioner the Notice of Trial and Standing Pretrial Order served on petitioner at the address appearing on the Notice of Deficiency at page 4 of the Petition. It is further

ORDERED that together with this Order, the Clerk shall re-serve on petitioner the Notice of Trial and Standing Pretrial Order served on petitioner at the address appearing on the envelope attached to the Petition, c/o Davey & Associates. It is further

ORDERED that petitioner shall, on or before March 1, 2023. file a notice of change of address advising the Court of petitioner's current mailing address and current telephone number.