Opinion
16311-23
01-17-2024
RANDALL JENNETTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On December 20, 2023, the Court filed a Notice of Change of Address for petitioner Randall Jennette, changing his mailing address in the Court's records to an address in Tobyhanna, Pennsylvania, as requested by petitioner in correspondence received by the Court on December 18, 2023. However, the Court notes that in an Objection to Motion to Dismiss for Lack of Jurisdiction, filed December 26, 2023, petitioner has listed a different mailing address. Moreover, on January 8, 2024, the copy of the aforementioned Notice of Change of Address served on petitioner at the mailing address in Tobyhanna, Pennsylvania, was returned to the Court by the United States Postal Service (USPS). A USPS label affixed to the envelope states: "Return to Sender[.] Attempted - Not Known[.] Unable to Forward[.]"
In view of the foregoing, we will direct the Clerk to change petitioner's mailing address in the Court's records to match the return address listed on the envelope bearing petitioner's most recent filing with the Court and take further action as set forth below.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall change petitioner's mailing address in the Court's records to match the return address listed on the envelope bearing petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction, filed December 26, 2023. It is further
ORDERED that, together with this Order, the Clerk of the Court shall serve on petitioner a copy of respondent's Motion to Dismiss for Lack of Jurisdiction, filed December 6, 2023. It is further
ORDERED that, on or before February 12, 2024, petitioner may file a supplement to his Objection to Motion to Dismiss for Lack of Jurisdiction.
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 by filing a notice of change of address. A form for this purpose (Form 10) is available on the Court's website at www.ustaxcourt.gov/case_related_forms.html. Petitioner is further informed that, in the event he fails to notify the Court of a future 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.