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Patton v. Comm'r of Internal Revenue

United States Tax Court
Apr 26, 2022
No. 5426-21S (U.S.T.C. Apr. 26, 2022)

Opinion

5426-21S

04-26-2022

JON K. PATTON & CATHERINE F. PATTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro Judge

This case is currently calendared for trial during the Court's May 16, 2022, Helena, Montana, remote trial session. On February 11, 2022, the Court served a Notice Setting Case for Trial (Doc. 5) and a Standing Pretrial Order for Small Tax Cases (Doc. 6). The envelopes in which they were mailed were returned and marked "Return to Sender - Refused - Unable to Forward."

On March 22, 2022, the Court served a Notice of Change of Trial Judge (Doc. 7). The envelope in which the Notice was mailed was returned and marked "Return to Sender - Not Deliverable as Addressed - Unable to Forward."

On April 21, 2022, petitioner Catherine F. Patton informally notified the Court of a change in mailing address.

Upon due consideration, it is hereby

ORDERED that the Clerk of the Court shall change petitioners' address in the Court's records to their current address and, in addition to regular service, the Clerk of the Court shall serve a copy of each of (1) this Order, (2) the Notice Setting Case for Trial (Doc. 5), (3) the Standing Pretrial Order for Small Tax Cases (Doc. 6), and (4) Notice of Change of Trial Judge (Doc. 7) on petitioners at their current address.


Summaries of

Patton v. Comm'r of Internal Revenue

United States Tax Court
Apr 26, 2022
No. 5426-21S (U.S.T.C. Apr. 26, 2022)
Case details for

Patton v. Comm'r of Internal Revenue

Case Details

Full title:JON K. PATTON & CATHERINE F. PATTON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Apr 26, 2022

Citations

No. 5426-21S (U.S.T.C. Apr. 26, 2022)