Opinion
15051-20
11-29-2022
JOSE H. LUGARO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel, Judge.
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction. On October 31, 2022, this case was called from the calendar at the Philadelphia, Pennsylvania, Trial Session of the Court. Counsel for respondent appeared and was heard. There was no appearance by or on the behalf of petitioner Jose H. Lugaro. The Court continued the case from the October 31, 2022, Philadelphia, Pennsylvania, Trial Session, retained jurisdiction, and took under advisement respondent's aforementioned motion to dismiss.
On November 7, and November 10, 2022, the Court's Orders issued October 12, and November 4, 2022, respectively, were returned to the Court by the United States Postal Service. The returned mail noted another address for petitioner Jose H. Lugaro, and on November 15, 2022, the Court issued a Notice of Change of Address for petitioner Jose H. Lugaro based on the new address noted on the returned envelopes. Upon due consideration and for cause, it is
ORDERED that petitioner Jose H. Lugaro shall notify the Court and the Commissioner of Internal Revenue, respondent, in writing of his current address, which shall be received by the Court on or before December 19, 2022. A notice of change of address form can be found at www.ustaxcourt.gov under the eFiling & Case Maintence - Case Related Forms tab. It is further
ORDERED that in addition to regular service of this Order on petitioner, Jose H. Lugaro, the Clerk of the Court shall attach copies of the Court's Orders issued October 12 and November 4, 2022.
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