Opinion
7149-22
02-06-2023
PAUL S. PICKARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
Upon due consideration of respondent's Response to Objection to Motion to Dismiss for Lack of Jurisdiction, filed January 12, 2023, it is
ORDERED that, on or before February 27, 2023, petitioner Paul S. Pickard shall file a Reply to respondent's above-referenced response, setting forth and fully discussing the following: (1) petitioner's address as of December 23 and 28, 2020, and when he moved to that address; (2) petitioner's address prior to his address as of December 23 and 28, 2020; and (3) whether and, if so, when, petitioner filed a notice of change of address with the U.S. Postal Service or otherwise notified the Internal Revenue Service when he moved to his address as of December 23 and 28, 2020. Petitioner shall also attach to his Reply any documentation that substantiates the information he provides in his Reply.