Opinion
9134-22
04-20-2023
TIMOTHY J. NOUD & AMBER D. NOUD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served April 4, 2023, the Court granted a Motion to Withdraw as Counsel filed by petitioners' counsel in this case.
On April 14, 2023, the copy of the Order that was served on petitioners at the mailing address listed in the Court's records was returned to the Court by the U.S. Postal Service. A USPS label affixed to the envelope states, "FORWARD TIME EXP RTN TO SEND." However, the label also lists a new mailing address for petitioners.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall change petitioners' mailing address in the Court's records to match the new mailing address listed on the USPS label affixed to the returned mail filed by the Court on April 14, 2023. It is further
ORDERED that the Clerk of the Court shall re-serve on petitioners together with this Order a copy of the Court's Order served April 4, 2023.
Petitioners are informed that Rule 21(c) of the Tax Court Rules of Practice and Procedure requires that they promptly notify the Court of any change in their 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. Petitioners are further informed that, in the event they fail to notify the Court of a change in their mailing address, the fact that they do not receive notice of developments in this case may not excuse any failure by them to take actions necessary to protect their interests.