Kim v. Comm'r of Internal Revenue

Full title: Jin S. Kim Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Aug 16, 2021

No. 23550-18 (U.S.T.C. Aug. 16, 2021)

Opinion

23550-18

08-16-2021

Jin S. Kim Petitioner v. Commissioner of Internal Revenue Respondent

Albert G. Lauber Judge.

ORDER

Albert G. Lauber Judge.

This case is calendared on the Court's November 29, 2021, San Francisco, California, trial session, which will be conducted remotely via Zoomgov. Petitioner, who is proceeding pro se, has elected "paper service," meaning all communications from the Court are sent to his address of record: 53 Bluecoat, Irvine, CA 92620.

To date, no orders that the Court has served petitioner in this case have been returned as undeliverable. However, several orders in related cases, docket Nos. 23545-18 and 23546-18, when mailed to the same address, have been so returned. Petitioner is reminded that he is responsible for promptly notifying the Court if his address has changed. See Tax Court Rule 21(b)(4). Petitioner may also electronically file documents with the Court and view documents electronically in this case by registering with DAWSON, the Court's electronic filing and case management system. Petitioner can register with DAWSON on the Tax Court website or by emailing dawson.support@ustaxcourt.gov.

This case was originally set for trial in February 2020. On January 21, 2020, the Court received a letter from CPA Philip L. Liberatore requesting that this case be continued from that earlier trial session. Because Mr. Liberatore is not admitted to practice before the Tax Court and is therefore not authorized to make filings in this case, we struck his letter from the record. However, in the event he is still assisting petitioner and knows his current mailing address, we will direct the Clerk of the Court to serve a copy of this Order on Mr. Liberatore. It is accordingly

ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Philip L. Liberatore, CPA, 16800 Valley View Avenue, La Mirada, CA 90638-5824.

Petitioner is reminded of the Court's June 17, 2021, order directing the parties to file with the Court, on or before August 31, 2021, a joint status report detailing the then-present status of the case.