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Pickens v. Comm'r of Internal Revenue

United States Tax Court
Jan 6, 2023
No. 11718-21 (U.S.T.C. Jan. 6, 2023)

Opinion

11718-21

01-06-2023

CHRISTOPHER ALLEN PICKENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Alina I. Marshall, Judge.

This case is calendared for a remote trial at the session of the Court scheduled to commence on February 27, 2023, for cases in which Portland, Oregon, is the place of trial.

On October 27, 2022, the Court issued and served on petitioner a notice of trial and a standing pretrial order. On December 5, 2022, the Court received returned mail for the Court's notice and standing pretrial order, each issued October 27, 2022 and served on petitioner. Affixed to that returned mail was a label stating, "RETURN TO SENDER - NOT DELIVERABLE AS ADDRESSED - UNABLE TO FORWARD." On December 21, 2022, a representative of the Court contacted respondent as to an updated address for petitioner. During that conversation, respondent notified the Court that petitioner was having issues receiving mail at his address of record, however, that issue has since been resolved. Furthermore, respondent states that petitioner has been notified that he is required to notify the Court and respondent of any change of address.

Accordingly, it is

ORDERED that the Clerk of the Court shall attach to the copy of this order served on petitioner a copy of the Court's notice of trial and standing pretrial order each issued October 27, 2022.


Summaries of

Pickens v. Comm'r of Internal Revenue

United States Tax Court
Jan 6, 2023
No. 11718-21 (U.S.T.C. Jan. 6, 2023)
Case details for

Pickens v. Comm'r of Internal Revenue

Case Details

Full title:CHRISTOPHER ALLEN PICKENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 6, 2023

Citations

No. 11718-21 (U.S.T.C. Jan. 6, 2023)