Opinion
3358-22L
01-05-2024
KELLY MONET NEVILLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
This collection due process (CDP) case was originally calendared on the Court's January 22, 2024, New York, New York, trial session. On November 22, 2023, respondent filed a Motion for Summary Judgment, to which we directed petitioner to respond by December 27, 2023. By Order served December 26, 2023, we continued the case from the New York trial session and retained jurisdiction to consider respondent's Motion and petitioner's forthcoming Response.
On December 26, 2023, petitioner filed a Response to the Motion, indicating that she no longer resides at the address on the Petition and that her new mailing address is 15812 82nd Drive, Jamacia, NY 11432. In her Response petitioner represents that she has "no legal disputes" and appears to desire to resolve this case by paying the tax liabilities at issue. In that event, the case would likely become moot. Accordingly, we urge petitioner to reach out to respondent's counsel, and vice versa, to discuss that possibility. In the meantime, we will defer action on respondent's Motion for Summary Judgment.
Upon due consideration, it is
ORDERED that respondent shall file, on or before February 16, 2024, a status report informing the Court of the then-present status of the case. It is further
ORDERED that the Clerk of the Court shall change petitioner's address of record to 15812 82nd Drive, Jamaica, New York, 11432, and mail a copy of this Order to that address.
We remind petitioner that it is the responsibility of the party whose mailing address has changed to notify the Court promptly by filing a notice of change of address. See Tax Court Rule 21(c).