Opinion
7414-23
07-06-2023
RANDALL JENNETTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 6, 2023, the Court filed a Notice of Change of Address for Randall Jennette based on information that he provided in the First Amended Petition. On July 3, 2023, the copy of that Notice sent to petitioner at the mailing address that he listed in the First Amended Petition was returned to the Court by the United States Postal Service. A label affixed to the envelope bearing the Notice indicates that service was "refused."
Further review of the record in this case shows that, in his filings with the Court, petitioner has listed two mailing addresses: (1) an address in Mercer, Pennsylvania, which he listed in the First Amended Petition, and (2) an address in St. Petersburg, Florida, which he listed in the certificate of service attached to the First Amended Petition. At this time, the address in Mercer is petitioner's address of record for purposes of receiving service; however, as noted above, service of the most recent filing in this case has apparently been "refused" at that address.
Petitioner is informed that Rule 21(c) of the Tax Court Rules of Practice and Procedure requires that he promptly notify the Court of any change in his mailing address. A form for this purpose will be attached to this Order. Petitioner is further informed that, in the event he fails to notify the Court of a change in his mailing address, the fact that he does not receive notice of developments in this case may not excuse any failure by him to take actions necessary to protect his interests.
Upon due consideration and for cause, it is
ORDERED that, on or before August 7, 2023, petitioner shall file a notice of change of address advising the Court of petitioner's present mailing address and contact information. 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, in addition to regular service, the Clerk of the Court shall serve a copy of this Order (with the attachment noted above) on petitioner at the mailing address in St. Petersburg, Florida listed in the certificate of service attached to the First Amended Petition.