Opinion
8122-22
02-03-2023
THOMAS LUPO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 4, 2022, the Court received a letter from petitioner that was filed as an imperfect petition to commence this case. That petition, however, did not bear a proper signature by petitioner or of a practitioner admitted and recognized to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure, and the Court's filing fee was not paid. Therefore, by Order served April 21, 2022, the Court directed petitioner to file an Amended Petition and to pay the Court's filing fee (or submit an Application for Waiver of Filing Fee). However, the copy of the Order served April 21, 2022, was returned to the Court by the United States Postal Service as undeliverable and no forwarding address is listed on the label. The foregoing considered, it is
ORDERED that, in lieu of service on petitioner at his address of record, the Clerk of the Court is directed to serve petitioner at the address appearing on the envelope attached to the petition (see Docket Record Index #1) and shall serve with the copy of this order served on petitioner, a copy of the Court's Order of April 21, 2022 (Docket Record Enry #3). It is further
ORDERED that, on or before March 1, 2023, petitioner is directed to file a Notice of Change of Address. A form which may be used for this purpose, can be found on the Court's website under "Case Related Forms" at www.ustaxcourt.gov/case_related_forms.html. Petitioner is reminded of his obligation to keep the Court informed of any change to his mailing address. See Rule 21(b)(4) of the Tax Court Rules of Practice and Procedure. It is further
ORDERED that, the time within which petitioner shall file an Amended Petition and pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee for the Court's consideration), is hereby extended to March 1, 2023. If, by that date (i.e., by March 1, 2023), petitioner does not file an Amended Petition and either pay the Court's $60.00 filing fee or submit an Application for Waiver of the Filing Fee, the case will be dismissed, or other action taken as the Court deems appropriate.
Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html. An Application for Waiver of Filing Fee form is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html.